382(1)Amend Schedule 1B (claims for relief involving two or more years) as follows.U.K.
(2)In paragraph 1—
(a)in sub-paragraph (2) for the words from “are any of the following” to “and the same” substitute “ is a claim to which this Schedule applies and the same ”, and
(b)in sub-paragraph (3) for “includes—” to the end substitute “ includes a reference to amendments and revocations to which paragraph 4 below applies. ”
(3)In paragraph 3(1)—
(a)for “a trade of farming or market gardening claims that subsection (2) or (3) of section 96 of the principal Act” substitute “ a qualifying trade, profession or vocation (within the meaning of Chapter 16 of Part 2 of ITTOIA 2005) claims that Chapter 16 of Part 2 of ITTOIA 2005 ”, and
(b)after “that trade” insert “ , profession or vocation ”.
(4)In paragraph 4(1)—
(a)in paragraph (a) for “claims that subsection (2) or (3) of section 96 of the principal Act” substitute “ claims that Chapter 16 of Part 2 of ITTOIA 2005 ”, and
(b)in paragraph (b) for “subsection (9) of that section” substitute “ section 224(4) of that Act ”.
(5)In the italic cross-heading before paragraph 4 for “section 96(9)” substitute “ section 224(4) of ITTOIA 2005 ”.
(6)In paragraph 5—
(a)in sub-paragraph (1)—
(i)for “section 108 of the principal Act” substitute “ section 257 of ITTOIA 2005 ”, and
(ii)for the words from “the date” to “change of basis took place” substitute “ the date of the cessation ”, and
(b)in sub-paragraph (5) for “section 105 of the principal Act” substitute “ section 254 of ITTOIA 2005 ”.