27(1)In subsection (1) of section 95 of the Management Act (incorrect return or accounts for income tax or capital gains tax), for the words “section 8 or 8A or 9 of this Act (or any of those sections” there shall be substituted the words “ section 8 or 8A of this Act (or either of those sections ”.U.K.
(2)In subsection (3) of that section, the words from “and the references” to the end shall cease to have effect.