Taxation (International and Other Provisions) Act 2010

Income Tax Act 2007 (c. 3) U.K.

91 U.K. ITA 2007 is amended as follows.

92 U.K. In section 989 (interpretation of Income Tax Acts) in the definition of “notice” for “section 118 of FA 1998” substitute “ section 43E(1) of TMA 1970 ”.

93 (1) Amend section 1020 (claims and elections) as follows. U.K.

(2) In subsection (1) for “section 118 of FA 1998” substitute “ section 43E(1) of TMA 1970 ”.

(3) In subsection (2) for “(in” substitute “ more generally (but in ”.