SCHEDULE 44 Certificates of Debt: Consequential Provision

SCHEDULE 44 Certificates of Debt: Consequential Provision

Section 138

TMA 1970

1

In section 70 of TMA 1970 (evidence), omit subsections (1) and (2).

OTA 1975

2

In the table in paragraph 2(1) of Schedule 2 to OTA 1975 (management and collection of petroleum revenue tax), omit the entries in respect of section 70(1) and (2) of TMA 1970.

IHTA 1984

3

In section 254 of IHTA 1984 (evidence), omit subsection (2).

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