SCHEDULE
Taxes Management Act 19709
In Schedule 1A21 (claims not made in returns), in paragraph 2(5)—
a
in paragraph (b), at the end insert “and”, and
b
omit paragraph (c) (and the “and” before it).
In Schedule 1A21 (claims not made in returns), in paragraph 2(5)—
in paragraph (b), at the end insert “and”, and
omit paragraph (c) (and the “and” before it).