SCHEDULES

SCHEDULE 24Self-assessment: accounting periods etc.

Part IAmendments of the Taxes Management Act 1970

Introductory

1

The [1970 c. 9.] Taxes Management Act 1970 shall be amended in accordance with this Part of this Schedule.

2

In section 11 (return of profits), after subsection (9) there shall be inserted the following subsection—

10

In the following provisions of this Act “section 11 notice” means a notice under this section.