SCHEDULES
SCHEDULE 20 Self-assessment: discretions exercisable by the Board etc.
The Taxes Act 1988
31
In section 570(2) of the Taxes Act 1988 (schemes for rationalizing industry: treatment of certain payments made under such schemes)—
a
the words “on a claim it is shown in accordance with the provisions of Part II of Schedule 21 that” shall cease to have effect;
b
after “the Tax Acts” there shall be inserted “
and a claim is made to that effect,
”
;
c
for “that Schedule”, where those words first occur, there shall be substituted “
Schedule 21
”
; and
d
at the end there shall be added—
and paragraph 6 of that Schedule applies for the purposes of this subsection as it applies for the purposes of that Schedule.