SCHEDULES
SCHEDULE 1Consequential amendments
Part 2Other enactments
Taxes Management Act 1970 (c. 9)
382
1
Amend Schedule 1B (claims for relief involving two or more years) as follows.
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
”
.