SCHEDULES

SCHEDULE 19 U.K. Self-assessment: claims and enquiries

Matters subject to enquiry U.K.

2 In each of sections 9A(1), [F1 11AB(1),] 12AC(1), 19A(1), 28A(1) and 28B(1) (matters subject to enquiry), after paragraph (b) there shall be inserted “or

(c) any claim or election included in the return (by amendment or otherwise)”.

Textual Amendments

F1 Words in Sch. 19 para. 2 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(28), Note of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)