Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 1 U.K. Main provisions

Minor and consequential amendments U.K.

65 U.K. In section 33(2A) of TMA 1970 (error or mistake)—

(a) omit the “or” at the end of paragraph (a), and

(b) at the end of paragraph (b) insert “, or

(c) an error or mistake consisting of the making of a claim under section 809B of ITA 2007 (claim for remittance basis).”