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Status:
Point in time view as at 16/12/2010.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Cross Heading: Consequential amendments.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Consequential amendmentsU.K.
3U.K.In section 113 (functions conferred on “the Inland Revenue”), omit subsection (3)(b)(ii).
4(1)Schedule 10 (returns, enquiries, assessments and appeals) is amended as follows.U.K.
(2)In the heading at the beginning of Part 6, after “Relief in the case of” insert “ overpaid tax or ”.
(3)In paragraph 45(1) (determination of market value by relevant tribunal), for “paragraphs 34(6) or” substitute “ paragraph ”.
5U.K.In Schedule 11A (claims not included in returns etc), in paragraph 14(5) (application of provisions of Schedule 10)—
(a)for “and 44” substitute “ , 44 and 45 ”, and
(b)omit “(settling of appeals by agreement)”.
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