SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I142
1
Section 93A (failure to make partnership return)32 is amended as follows.
2
In subsection (3)—
a
for “them” substitute “it”;
b
for “General or Special Commissioners so direct” substitute “tribunal so directs”.
3
In subsection (7)—
a
after “above” insert “that is notified to the tribunal”;
b
for “Commissioners” substitute “tribunal”; and
c
in paragraphs (a) and (b) omit “to them”.