http://www.legislation.gov.uk/ukpga/2017/32/schedule/14/part/2/crossheading/tiopa-2010Finance (No. 2) Act 2017An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-04Expert Participation2024-04-06 SCHEDULESSCHEDULE 14Digital reporting and record-keeping for income tax <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>: further amendmentsPART 2Amendments of other Acts<Emphasis>TIOPA 2010</Emphasis>39TIOPA 2010 is amended as follows.40In section 94(3) (information made available) in each of paragraphs (a) and (b) after “section 12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”.41In section 95(8)(a) (interpretation of “tax return”) after “12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”.42In section 171(5) (tax returns where transfer pricing notice given), in paragraph (a) of the definition of “tax return”, after “12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”.
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<dc:title>Finance (No. 2) Act 2017</dc:title>
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Digital reporting and record-keeping for income tax
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
: further amendments
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<Title>Amendments of other Acts</Title>
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<Emphasis>TIOPA 2010</Emphasis>
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<Text>TIOPA 2010 is amended as follows.</Text>
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In section 94(3) (information made available) in each of paragraphs (a) and (b) after “section 12AA of” insert
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In section 95(8)(a) (interpretation of “tax return”) after “12AA of” insert
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In section 171(5) (tax returns where transfer pricing notice given), in paragraph (a) of the definition of “tax return”, after “12AA of” insert
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