SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxes Management Act 1970 (c. 9)
254
In section 43A(2A) (further assessments: claims etc)—
a
in paragraph (a) after “section 257BA of the principal Act” insert “
or any of sections 47 to 49 of ITA 2007
”
,
b
in paragraph (a) for “(election as to transfer of married couple's allowance)” substitute “(tax reductions for married couples and civil partners: elections to transfer relief)”
, F1...
F1c
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