Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 14 U.K. Digital reporting and record-keeping for income tax etc: further amendments

Prospective

PART 1 U.K. Amendments of TMA 1970

[F1 10B U.K. In section 12ABZA (partnership returns: overseas partners in investment partnerships etc)—

(a) in the heading, before “Partnership returns” insert “Section 12AA”;

(b) in subsections (1), (3), and (4), before every “partnership return” insert “section 12AA”.]

Textual Amendments

F1 Sch. 14 para. 10B inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 9