8.—(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 1988(1) 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 1989(2) 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)(3), 246H(4), 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 1973(5);
(f)paragraph 15(1) of Schedule 14 to the Finance Act 1984(6);
(g)paragraph 6(1) of Schedule 22 to the Finance Act 1985(7);
(h)regulations under section 57 of the Finance Act 1989;
(i)regulations under section 33 of the Finance Act 1991(8);
(j)sections 79(6), 169G(2)(9) and 235 of the Taxation of Chargeable Gains Act 1992(10);
(k)paragraph 14 of Schedule 4ZA(11) 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 2003(12);
(n)sections 75(5), 128 and 305 of the Income Tax (Trading and Other Income) Act 2005(13);
(o)section 271(2) of the Income Tax Act 2007(14);
(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 2009(15).
(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.
The entry for section 76ZE(5) was inserted by paragraph 307(2)(b) of Schedule 1 to the Corporation Tax Act 2009 (c. 4).
The entry for section 246H was inserted by paragraph 10 of Schedule 16 to the Finance Act 1994.
The entry for section 169G(2) was inserted by paragraph 1 of Schedule 21 to the Finance Act 2004 (c. 12).
The entry for paragraph 14 of Schedule 4ZA was inserted by paragraph 46 of Schedule 12 to the Finance Act 2006 (c. 25).