SCHEDULES

SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS

30

1

Section 50 of the Taxes Management Act 1970 (procedure on appeals) is amended as follows.

2

In subsection (6)—

a

in paragraph (a), omit the words from “by reason of” to “Finance Act 1998”, and

b

in paragraph (b), omit the words from “by reason of” to “this Act”.

3

In subsection (7)—

a

in paragraph (a), omit the words from “which has been amended” to the end of the paragraph, and

b

in paragraph (b), omit the words from “which has been amended” to “this Act”.

4

In subsection (7A) for “specified in a notice under section 28A(4A)” substitute “which was the subject of a decision contained in a closure notice under section 28A”.

5

In subsection (9) for paragraph (a) substitute—

a

the partner’s return under section 8 or 8A of this Act, or