SCHEDULES

SCHEDULE 12Construction industry scheme: consequential amendments

Special returns etc

7

1

Section 98 of the Taxes Management Act 1970 is amended as follows.

2

In the first column of the Table, omit the entry relating to section 561(8) of the Taxes Act 1988.

3

In the second column of the Table, omit the entry relating to regulations under section 566(1), (2) or (2A) of that Act.

4

In the first column of the Table, insert at the appropriate place— “ Regulations under section 70(3) of the Finance Act 2004. ”.

5

In the second column of the Table, insert at the appropriate place— “ Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004. ”.