SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxes Management Act 1970 (c. 9)

251

In section 36(3A) (fraudulent or negligent conduct)—

(a)

after “section 257BA of the principal Act” insert “or any of sections 47 to 49 of ITA 2007”, and

(b)

for “(elections as to transfer of married couple’s allowance)” substitute “(tax reductions for married couples and civil partners: elections to transfer relief)”.