Finance Act 2004

2(1)Section 59D of the Taxes Management Act 1970 is amended as follows.U.K.

(2)In subsection (4)(d) (amounts taken into account in determining whether repayment is due under subsection (2)) for “by virtue of regulations under section 559A of the principal Act” substitute “ by virtue of regulations under section 62 of the Finance Act 2004 ”.