Part 3 Relocation of Section 42 of ICTA
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 3 Relocation of Section 42 of ICTA

Taxes Management Act 1970 (c 9)

17

TMA 1970 is amended as follows.

18

(1)     Amend the first column of the Table in section 98 (special returns etc) as follows.

(2)     Omit the entry for section 42 of ICTA.

(3)     Before the entry for section 647 of ITTOIA 2005 insert—

“Section 302B of ITTOIA 2005.â€

Income and Corporation Taxes Act 1988 (c 1)

19

ICTA is amended as follows.

20

Omit section 42 (appeals against determinations under Chapter 4 of Part 3 of ITTOIA 2005).

Income Tax (Trading and Other Income) Act 2005 (c 5)

21

ITTOIA 2005 is amended as follows.

22

After section 302 insert—

“Determinations affecting liability of more than one person
302´¡Ìý´¡±è±è±ð²¹±ô²õ
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