SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I149
1
Section 112 (loss, destruction or damage to assessments, returns etc) is amended as follows.
2
In subsection (1)—
a
for “the Commissioners, inspectors, collectors and other officers having powers in relation to tax” substitute “HMRC”; and
b
for “Commissioners having jurisdiction in the case” substitute “tribunal”.
3
Omit subsection (2).