10(1)The Taxes Management Act 1970, as amended by the Finance (No.2) Act 1987, shall have effect, after the day appointed under section 95 of the 1987 Act for the purposes of the provision in question, subject to the following amendments.
(2)In section 11(8) for “286” there shall be substituted “ 419 ”.
(3)In section 30(2A) and (3A) for “87 of the Finance (No.2) Act 1987” there shall be substituted “ 826 of the principal Act ”.
(4)In section 87A—
(a)in subsection (1) for “243(4)” there shall be substituted “ 10 ”;
(b)in subsection (3) for the words from “266” to “Taxes Act” there shall be substituted M1
(c)in subsection (4), in paragraph (a) for “85 of the Finance Act 1972” there shall be substituted “ 239 of the principal Act ”, and in paragraph (b) for “85” there shall be substituted “ 239 ”; and
(d)in subsection (5) for the words from “subsection” to “1972” there shall be substituted “ section 252(5) of the principal Act ”.
(5)In section 89 for “87 of the Finance (No.2) Act 1987” there shall be substituted “ 826 of the principal Act ”.
(6)In section 91(2A) for “90 of the Finance (No.2) Act 1987” there shall be substituted “ 10 of the principal Act ”.
(7)In section 94(8) for the words from “subsection (3)” to “1972” there shall be substituted “ section 239(3) of the principal Act ”;
(8)In section 109—
(a)in subsection (3) for “286” and “(4)” there shall be substituted “ 419 ” and “ (3) ”;
(b)in subsection (3A) for “(5)” and “286” (twice) there shall be substituted “ (4) ” and “ 419 ”.
Marginal Citations
M1 for text see 1987 (No.2) s.85 (new section 87A)