Schedule 4, Part 2 Amendment of the Taxes Consolidation Act 1997 consequential on the deletion of Parts 39 and 41 and the insertion of Part 41A
The Taxes Consolidation Act 1997 is amended -
(a) in section 128B(12) by inserting "and" after "year of assessment," in paragraph (a), and by deleting paragraph (b),
(b) in section 380(3) by substituting the following for paragraph (a):
"(a) Subject to Chapter 5 of Part 41A, assessments may, as necessary, be made or amended at any time for the purpose of applying subsections (2) and (3) of section 378, section 379 and subsection (2).",
(c) in section 380P(3) by substituting the following for paragraph (a):
"(a) Subject to Chapter 5 of Part 41A, assessments may, as necessary, be made or amended at any time for the purpose of applying subsections (2) and (3) of section 380N, section 380O and subsection (2).",
(d) in section 811A(1A) by substituting "nothing in section 959Z, 959AA or 959AB shall be construed" for "sections 955(2)(a) and 956(1)(c), as construed together with section 950(2), shall not be construed",
(e) in section 1069 by substituting the following for subsection (1):