SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970I124

1

Section 33A (error or mistake in partnership return)24 is amended as follows.

2

In subsection (7)—

a

for “Special Commissioners” substitute “tribunal”; and

b

omit “hear and”.

3

In subsection (8)—

a

for “Special Commissioners” substitute “tribunal”; and

b

for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.