Modifications of section 444AA of the Income and Corporation Taxes Act 1988
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Memorandwm Esboniadol
6. In section 444AA(1)—
(a)for “an actual periodical return” (wherever those words appear) substitute “actual IAD accounts”;
(b)for “a periodical return” or “periodical return” (wherever those words otherwise appear) substitute “IAD accounts”;
(c)omit subsection (6).
(1)
Section 444AA was inserted by paragraph 18 of Schedule 33 to the Finance Act 2003 (c. 14).