This section has no associated Explanatory Notes
264U.K.In paragraph 9(2) of Schedule 1A (claims etc not included in returns)—
(a)in paragraph (a) for “(personal reliefs for non-residents)” substitute “ or section 56 or 460 of ITA 2007 (residence etc of claimants) ”, and
(b)in paragraph (c) for “of that Act” substitute “ of the principal Act ”.