SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Taxes Management Act 1970 (c. 9)

358

1

Amend section 7 (notice of liability to income tax and capital gains tax) as follows.

2

In subsection (6)—

a

in paragraph (c) for “Schedule F” substitute “ Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.) ”, and

b

for “Schedule F”, in the second place where it occurs, substitute “ dividend ”.

3

In subsection (9) in each of paragraphs (a) and (aa) for “Chapter II of Part XIII of the principal Act” substitute “ Chapter 9 of Part 4 of ITTOIA 2005 ”.