SCHEDULES
SCHEDULE 14 Amendments Correcting Errors in the Taxes Act 1988
Part I Amendments of the Taxes Act 1988
1
The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments made by this Part of this Schedule.
2
In section 37(1)—
a
for the words “subsection (2) below” there shall be substituted the words “subsection (2) or (3) below”;
b
for the words “this subsection” there shall be substituted the words “subsection (2) or (3) below”; and
c
for the words “the amount of that tax” there shall be substituted the words “that amount”.
3
In section 213(6), for “(3)(1)(a)” there shall be substituted “
(3)(a)
”
.
4
1
In sections 322(1)(a) and (2) and 323(1), after the words “a British Dependent Territories citizen” there shall be inserted the words “
, a British National (Overseas)
”
.
2
In section 323(7), after the words “British Dependent Territories citizens” there shall be inserted the words “
, British Nationals (Overseas)
”
.
5
In section 326(2)(a), for the words from “12” to “1969” there shall be substituted the words “
11 of the M1National Debt Act 1972
”
.
6
In section 377(1)(b), for “(5)” there shall be substituted “(8)”.
7
In section 393(2), for “492(2)” there shall be substituted “492(3)”.
8
In section 478(3), for the words “section (2)” there shall be substituted the words “
subsection (2)
”
.
9
In section 751(1)(a), for the words “the persons” there shall be substituted the word “
persons
”
.
10
In section 757(7), before the words “the earliest date” there shall be inserted the words “
any time on or after
”
.
11
In section 761(1), for the words “and Schedule” there shall be substituted the words “
or Schedule
”
.
12
In section 773(2), for the words “this section” there shall be substituted the words “section 770”.
13
In paragraph 4(1) of Schedule 16, for “(4)” there shall be substituted “(3)”.