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 ”.