SCHEDULES

SCHEDULE 23 U.K. Self-assessment: Schedules 13 and 16 to the Taxes Act 1988

Part I U.K. Schedule 13 to the Taxes Act 1988

5 In paragraph 5 (certain deemed claims for set-off in respect of franked investment income to be supported by such evidence as the inspector may reasonably require) for “the inspector” there shall be substituted “ an officer of the Board ”.