SCHEDULES

SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS

32

In section 95A(1)(a) of the Taxes Management Act 1970 (c. 9) (incorrect partnership return or accounts)—

(a)

in sub-paragraph (i), for “incorrect return of a kind mentioned in section 12AA of this Act” substitute “incorrect partnership return”; and

(b)

in sub-paragraph (ii), for “return of such a kind” substitute “ partnership return ”.