SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

Taxes Management Act 1970

I13

For section 12AAA(9) (withdrawal of notice to file partnership return) substitute—

9

See paragraph 21 of Schedule 24 and paragraph 16 of Schedule 25 to the Finance Act 2021 as to the cancellation of liabilities under those Schedules by including provision in a notice under this section.