29Amendments relating to company tax returnsU.K.
(1)In Schedule 18 to FA 1998 (company tax returns, assessments, etc), in paragraph 25(1) (scope of enquiry) after “relief)” insert “ or a notice under section 24 or 26 of the Finance (No. 2) Act 2005 (avoidance involving tax arbitrage) ”.
(2)In paragraph 42 of that Schedule (restrictions on power to make discovery assessment etc), in sub-paragraph (2A), after “1988” insert “ or section 24 or 26 of the Finance (No. 2) Act 2005 ”.