SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

67Taxes Management Act 1970

1

Section 98 (special returns) is amended as follows.

2

In the first column of the Table—

a

omit the entry relating to regulations under section 431E(1) of ICTA, and

b

at the end insert—

regulations under section 61(5) of the Finance Act 2012

3

In the second column of the Table—

a

omit the entry relating to section 76ZE(4) of ICTA,

b

omit the entry relating to regulations under section 431E(1) of ICTA, and

c

at the end insert—

regulations under section 61(5) of the Finance Act 2012