SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxes Management Act 1970 (c. 9)

264

In paragraph 9(2) of Schedule 1A (claims etc not included in returns)—

a

in paragraph (a) for “(personal reliefs for non-residents)” substitute “ or section 56 or 460 of ITA 2007 (residence etc of claimants) ”, and

b

in paragraph (c) for “of that Act” substitute “ of the principal Act ”.