SCHEDULES
SCHEDULE 12Construction industry scheme: consequential amendments
Special returns etc
7
1
Section 98 of the Taxes Management Act 1970 is amended as follows.
2
In the first column of the Table, omit the entry relating to section 561(8) of the Taxes Act 1988.
3
In the second column of the Table, omit the entry relating to regulations under section 566(1), (2) or (2A) of that Act.
4
In the first column of the Table, insert at the appropriate place— “
Regulations under section 70(3) of the Finance Act 2004.
”
.
5
In the second column of the Table, insert at the appropriate place— “
Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004.
”
.