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Finance Act 2001

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Changes over time for: Paragraph 20

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2001, Paragraph 20. Help about Changes to Legislation

20(1)Section 12B of the Taxes Management Act 1970 (preservation of records) is amended as follows.U.K.

(2)In subsection (1)(b)(i)—

(a)omit “or any amendment of the return”,

(b)for “28A(5) or 28B(5)” substitute “ 28A(1) or 28B(1) ”, and

(c)omit “treated as”.

(3)In subsection (1)(b)(ii) omit “or any amendment of the return”.

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