SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxes Management Act 1970 (c. 9)
306
1
Amend section 90 (disallowance of relief for interest on tax) as follows.
2
In subsection (1) omit paragraph (b) and the βandβ immediately before that paragraph.
3
Omit subsection (2).
4
For the title substitute β
Interest on tax payable gross
β
.