34(1)Schedule 1A to the Taxes Management Act 1970 (claims etc. not included in returns) is amended as follows.U.K.
(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) ”.