SCHEDULES

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

The Taxes Act 1988

32

In section 582(2)(b) of the Taxes Act 1988 (cases where retention of funding bonds is impracticable)—

(a)

the words “the Board are satisfied that” shall cease to have effect; and

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .