2U.K.In each of sections F1. . . [F211AB(1),]. . . (matters subject to enquiry), after paragraph (b) there shall be inserted “or
(c)any claim or election included in the return (by amendment or otherwise)”.
Textual Amendments
F1Words in Sch. 19 para. 2 repealed (11.5.2001 with effect as mentioned in Sch. 33 Pt. 2(13), Note of the amending Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(13)
F2Words in Sch. 19 para. 2 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(28), Note of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)