SCHEDULES
SCHEDULE 5 Married couple’s allowance etc.
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1
The Taxes Management Act 1970 shall be amended as follows.
2
In section 36 (fraudulent or negligent conduct) the following subsection shall be inserted after subsection (3)—
3A
In subsection (3) above, “claim or application” does not include an election under section 257BA of the principal Act (elections as to transfer of married couple’s allowance).
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4
In section 43A (further assessments: claims etc.) after subsection (2) there shall be inserted—
2A
In subsection (2) above, “claim, election, application or notice” does not include an election under section 257BA of the principal Act (elections as to transfer of married couple’s allowance).