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).