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
”
.