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
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;
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.