SCHEDULES
SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS
34
1
Schedule 1A to the Taxes Management Act 1970 (claims etc. not included in returns) is amended as follows.
2
In paragraph 2A(2)(a) (keeping and preserving records until enquiries completed)—
a
for “7(4)” substitute “
7(1)
”
, and
b
omit “treated as”.
3
In paragraph 4(3)(a) (giving effect to claims and amendments where there is an enquiry)—
a
for “7(4)” substitute “
7(1)
”
, and
b
for “the officer’s enquiries are treated as” substitute “
the enquiry is
”
.
4
In paragraph 8(1) (giving effect to amendments of non-partnership claim) for “of a claim other than a partnership claim being amended under paragraph 7(2) or (3)” substitute “
after the date of issue of a closure notice amending a claim other than a partnership claim under paragraph 7(2)
”
.
5
In paragraph 8(2) (giving effect to amendments of partnership claim) for “of a claim being amended under paragraph 7(2) or (3)” substitute “
after the date of issue of a closure notice amending a partnership claim under paragraph 7(2)
”
.