SCHEDULES
SCHEDULE 28Part 3: consequential amendments and repeals
PART 2Other amendments and repeals
Finance Act 1994
15
FA 1994 is amended as follows.
16
In section 12 (assessments to excise duty), in subsection (2)(c)—
a
omit “1 or”, and
b
after “2012” insert “
or Part 3 of the Finance Act 2014
”
.
17
Omit section 13A(2)(ga) (relevant decision: double taxation relief repayment).
18
1
Paragraph 6 of Schedule 5 (decisions subject to review and appeal) is amended as follows.
2
Omit sub-paragraph (1)(a).
3
In sub-paragraph (2)—
a
omit paragraph (a), and
b
in paragraph (b), for “that Act” substitute “
the Betting and Gaming Duties Act 1981
”
.
4
Omit sub-paragraph (3).