SCHEDULES

SCHEDULE 19 Company tax returns, etc.: minor and consequential amendments

Taxes Management Act 1970 (c.9)

13

1

Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows.

2

In subsection (1) for “tax" in the first place where it occurs substitute “ income tax or capital gains tax ”.

3

In subsection (2)(a), omit “or 825".

4

Omit subsection (2A).

5

In subsection (3), omit “or corporation tax".

6

Omit subsection (3A).

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8

Omit subsection (4A).

9

In subsection (5)(a), for “chargeable period" substitute “ year of assessment ”.