This section has no associated Explanatory Notes
7(1)Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)for “and (4)” substitute “ to (5) ”, and
(b)omit “and to any other provision in the Taxes Acts which otherwise provides”.
(3)In sub-paragraph (2), for “and (4)” substitute “ to (5) ”.
(4)Insert at the end—
“(5)This paragraph has effect subject to any provision in the Taxes Acts that—
(a)requires or allows effect to be given to a claim by other means, or
(b)provides that an amount is not to be discharged or repaid.”