The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009

Taxes Management Act 1970

9.  In Schedule 1A(1) (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).

(1)

Schedule 1A was inserted by paragraph 35 of Schedule 19 to the Finance Act 1994.