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. ”.