Taxes Management Act 1970 (c. 9)
This section has no associated Explanatory Notes
359In section 8(1AA)(b) (personal returns) for “section 231 of the principal Act” substitute “section 397(1) of ITTOIA 2005”.
359In section 8(1AA)(b) (personal returns) for “section 231 of the principal Act” substitute “section 397(1) of ITTOIA 2005”.