SCHEDULES

SCHEDULE 9Amendments of Tax Acts Consequent on Part III, Chapter II

PART IReplacement of Section 15 of the Taxes Management Act 1970 (c. 9)

Finance Act 1974 (c. 30)

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In section 24 of the Finance Act 1974 (returns relating to persons treated as employees) for the words from " except paragraph (b)" to " are performed ;" there shall be substituted the words " shall apply as if the person for whose benefit the duties were performed were the employer, but only so as to require him to make a return of the name and place of residence of the person performing the duties ; ".