[F1Assessments: general modifications of section 73U.K.
Textual Amendments
F1Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1
20(1)For the purposes of this Schedule, section 73 (assessments: incorrect returns etc) is to be read as if—U.K.
(a)the reference in subsection (1) of that section to returns required under this Act included relevant non-UK returns, and
(b)references in that section to a prescribed accounting period included a tax period.
(2)See also the modifications in paragraph 21.
(3)In this Schedule “relevant non-UK return” means a non-UK return (see paragraph 38(1)) that is required to be made (wholly or partly) in respect of supplies of scheme services that are treated as made in the United Kingdom.]