SCHEDULES

SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS

27

1

Section 46B(2) of the Taxes Management Act 1970 (questions to be determined by Special Commissioners: appeals to which the section applies) is amended as follows.

2

For paragraphs (a), (b) and (c) substitute—

a

an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;

aa

an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;

b

an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;

c

an appeal against an amendment of a partnership return under section 30B(1) of this Act;

3

In paragraph (e), for “an amendment under paragraph 7(3) of Schedule 1A to this Act of” substitute “ a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to ”.

4

In paragraph (f), for “notice under paragraph 7(3A)” substitute “ closure notice under paragraph 7(3) ”.