Consequential amendments

Amendments made: No. 241, in clause 90, page 63, line 2, leave out subsection (1) and insert—

‘(1) In section 9(2) of TMA 1970 (returns to include self-assessment)—

(a) in paragraph (a) for “30th September” substitute “31st October”, and

(b) in paragraph (b) for “31st July” substitute “31st August”.’.

No. 242, in clause 90, page 63, line 11, at end insert—

‘(2A) In section 9A(6) of TMA 1970 (notice of enquiry: “the filing date”) for the words from “means” to the end substitute “means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A.’.—[John Healey.]

Clause 90, as amended, ordered to stand part of the Bill.

Clause 91 ordered to stand part of the Bill.