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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 22 December 2019 - onwards

Schedule - Miscellaneous Technical Amendments in Relation to Tax

Section 74

1. The Taxes Consolidation Act 1997 is amended -

(a) in section 2(1), in paragraph (c) of the definition of "appropriate inspector", by inserting "or branch" after "Revenue district",

(b) in section 56(3)(c), by inserting "or branch" after "assessment district",

(c) in section 267H(2)(c), by substituting "arm's" for "arms'",

(d) in section 481 -

(i) in subsection (1) -

(I) in the definition of "specified relevant person", by substituting "subsection (2C)(d);" for "subsection (2C)(d).", and

(II) in the definition of "total cost of production", by substituting "qualifying film" for "qualifying company",

(ii) in subsection (2)(b)(IV), by substituting "(2013/C 332/01) [OJ No. C332, 15.11.2013, p. 1] -" for "(2013/C 332/01) [OJ No. C332, 15.11.2013, p. 1]",