SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970I150

1

Section 115 (delivery and service of documents) is amended as follows.

2

In subsection (2) for “by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners,” substitute “by HMRC”.

3

Omit subsections (4) and (5).