Part 2 Amendments of other Acts

Part 2 Amendments of other Acts

TCGA 1992

31

In section 188J(2) of TCGA 1992 (the representative company of an NRCGT group) for “section 9(2)†substitute “section 8(1AB)(a)(iii)â€.

FA 1998

32

In paragraph 12(2) of Schedule 18 to FA 1998 (information about business carried on in partnership) for “statement under section 12AB of†substitute “partnership statement within the meaning ofâ€.

CAA 2001

33

In section 201(6) of CAA 2001 (elections) after “section 12AA of†insert “or regulations under paragraph 10 of Schedule A1 toâ€.

Tax Credits Act 2002

34

In section 19(4)(a) of the Tax Credits Act 2002 (power to enquire) for “by section 8 of the Taxes Management Act 1970 (c 9) to make a return†substitute “to make a return under section 8 of the Taxes Management Act 1970â€.

ITTOIA 2005

35

In section 217(2) of ITTOIA 2005 (conditions for basis period to end with new accounting date)—

(a)     in paragraph (a)—

(i)     after “TMA 1970†insert “, or of regulations under that Act,†and

(ii)     after “or 12AA of†insert “, or regulations under paragraph 10 of Schedule A1 to,â€;

(b)     in paragraph (b) for “provision†substitute “section or paragraphâ€.

ITA 2007

36

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