SCHEDULES

SCHEDULE 20 U.K. Self-assessment: discretions exercisable by the Board etc.

The Taxes Act 1988 U.K.

21 U.K. In section 278(2) of the Taxes Act 1988 (bar on relief for non-residents not to apply to an individual who satisfies the Board that he or she is a Commonwealth citizen etc) the words “satisfies the Board that he or she” shall cease to have effect.