20(1)Section 12B of the Taxes Management Act 1970 (preservation of records) is amended as follows.U.K.
(2)In subsection (1)(b)(i)—
(a)omit “or any amendment of the return”,
(b)for “28A(5) or 28B(5)” substitute “ 28A(1) or 28B(1) ”, and
(c)omit “treated as”.
(3)In subsection (1)(b)(ii) omit “or any amendment of the return”.