CLAIMS FOR RECOVERY OF OVERPAID TAX ETC

1  [Substitutes TMA 1970, s. 33, 33A.]

2  [Inserts TMA 1970, Sch. 1AB.]

CONSEQUENTIAL AMENDMENTS

3  TMA 1970 is amended as follows.

4  [Substitutes heading before TMA 1970, s. 32.]

5(1)  Section 43A (further assessments etc) is amended as follows.

5(2)  [Inserts TMA 1970, s. 43A(2B).]

5(3)  [Amends TMA 1970, s. 43A(3).]

6(1)  [Amends TMA 1970, Sch. 1A, para. 1.]

7(1)  Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows.

7(2)  [Amends TMA 1970, Sch. 1A, para. 4(1).]