SCHEDULES
SCHEDULE 20 Self-assessment: discretions exercisable by the Board etc.
The Taxation of Chargeable Gains Act 1992
63
1
In section 271 of the Gains Act (miscellaneous exemptions) in subsections (1)(g) and (2), for “such extent as the Board are satisfied” there shall be substituted “
the extent
”
.
2
In subsection (2) of that section, in the second paragraph, the words “the Board are satisfied that” shall cease to have effect.