SCHEDULES

SCHEDULE 51Time limits for assessments, claims etc

Minor and consequential provision

41

In section 36 of TMA 1970 (loss of tax brought about carelessly or deliberately etc), in subsections (2) and (3), for “for the purpose” substitute “ in a case ”.

Annotations:
Commencement Information

I1Sch. 51 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1)

42

In Schedule 39 to FA 2008, omit paragraph 66 (saving for provisions of TMA 1970 as applied by OTA 1975).

Annotations:
Commencement Information

I2Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1)

43

In consequence of the amendments made by this Schedule, omit—

(a)

in FA 1990, section 122, and

(b)

in FA 1997, in Schedule 5, paragraph 6(2)(b) and (c).