SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

Taxes Management Act 1970

67

(1)

Section 98 (special returns) is amended as follows.

(2)

In the first column of the Table—

(a)

omit the entry relating to regulations under section 431E(1) of ICTA, and

(b)

at the end insert—

“regulations under section 61(5) of the Finance Act 2012”.

(3)

In the second column of the Table—

(a)

omit the entry relating to section 76ZE(4) of ICTA,

(b)

omit the entry relating to regulations under section 431E(1) of ICTA, and

(c)

at the end insert—

“regulations under section 61(5) of the Finance Act 2012”.