SCHEDULE

Taxes Management Act 19708

1

In section 98 (special returns etc), the Table is amended as follows.

2

In the first column—

a

for the entry relating to section 217 of the Income and Corporation Taxes Act 19886 substitute “section 217(4);”;

b

“section 226(4)”;

c

for the entry relating to section 250(6) and (7) of that Act substitute “section 250(6)”;

d

for the entry relating to paragraphs 2 to 4 of Schedule 12 to the Finance Act 19897 substitute “paragraphs 3 and 4 of Schedule 12 to the Finance Act 1989”.

3

In the first column, omit the entries relating to—

a

sections 76ZE(5)8, 246H9, 272(7), 700(4), 708, 728, 755, 774(5) and 815 of the Income and Corporation Taxes Act 1988;

b

paragraph 6 of Schedule 9 to that Act;

c

paragraph 14(5) of Schedule 15 to that Act;

d

paragraph 4 of Schedule 22 to that Act;

e

section 32 of the Finance Act 197310;

f

paragraph 15(1) of Schedule 14 to the Finance Act 198411;

g

paragraph 6(1) of Schedule 22 to the Finance Act 198512;

h

regulations under section 57 of the Finance Act 1989;

i

regulations under section 33 of the Finance Act 199113;

j

sections 79(6), 169G(2)14 and 235 of the Taxation of Chargeable Gains Act 199215;

k

paragraph 14 of Schedule 4ZA16 to that Act;

l

paragraph 10 of Schedule 5 to that Act;

m

regulations under section 589 of the Income Tax (Earnings and Pensions) Act 200317;

n

sections 75(5), 128 and 305 of the Income Tax (Trading and Other Income) Act 200518;

o

section 271(2) of the Income Tax Act 200719;

p

regulations under section 330(5) of that Act;

q

sections 703, 788 and 862 of that Act;

r

paragraph 155(5) of Schedule 2 to that Act;

s

sections 75(5), 126, 245 and 966(1) of the Corporation Tax Act 200920.

4

In the second column, omit the entries relating to—

a

paragraph 2 of Schedule 22 to the Income and Corporation Taxes Act 1988;

b

paragraph 15(3) of Schedule 14 to the Finance Act 1984;

c

regulations under section 57 of the Finance Act 1989;

d

regulations under section 33 of the Finance Act 1991.