SCHEDULES
SCHEDULE 51

Time limits for assessments, claims etc

Minor and consequential provision
41
In section 36 of TMA 1970 (loss of tax brought about carelessly or deliberately etc), in subsections (2) and (3), for “for the purpose” substitute “ in a case ”.
42
In Schedule 39 to FA 2008, omit paragraph 66 (saving for provisions of TMA 1970 as applied by OTA 1975).
43
In consequence of the amendments made by this Schedule, omit—
a
in FA 1990, section 122, and
b
in FA 1997, in Schedule 5, paragraph 6(2)(b) and (c).
Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1)
Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1)
Sch. 51 para. 43 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1)