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.”.