HC Deb 01 July 1998 vol 315 cc383-4

Amendments made: No. 35, in page 335, line 35, leave out from '(4)' to end of line 40 and insert 'omit "by discharge or repayment".'.

No. 36, in page 335, line 40, at end insert— '(4) After subsection (4A) insert— (4B) Schedule 1A to the Taxes Management Act 1970 (claims and elections not included in return) applies to a claim for relief under subsection (4) above unless—

  1. (a) the claim is included (by amendment or otherwise) in the return for the period in which the loan or advance was made, and
  2. (b) the relief may be given at the time the claim is made.".'.

No. 37, in page 336, line 36, leave out from `Paragraphs' to 'do' in line 38 and insert '57 to 57C of Schedule 18 to the Finance Act 1998 (general provisions as to procedure on claims and elections)'.

No. 38, in page 336, line 40, leave out '9(1)' and insert '9(2)'.

No. 39, in page 337, line 24, leave out '9(1)' and insert '9(2)'.—[Mr. Geoffrey Robinson.]

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