SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxes Management Act 1970 (c. 9)
246
In section 12B(4A)(a) (records to be kept for purposes of returns) for sub-paragraph (ii) substitute—
ii
section 495(1) or 975(2) or (4) of ITA 2007 (statements about deduction of income tax),