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91U.K.ITA 2007 is amended as follows.
92U.K.In section 989 (interpretation of Income Tax Acts) in the definition of “notice” for “section 118 of FA 1998” substitute “ section 43E(1) of TMA 1970 ”.
93(1)Amend section 1020 (claims and elections) as follows.U.K.
(2)In subsection (1) for “section 118 of FA 1998” substitute “ section 43E(1) of TMA 1970 ”.
(3)In subsection (2) for “(in” substitute “ more generally (but in ”.