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Finance (No. 2) Act 2017
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This version of this part contains provisions that are prospective.
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Finance (No. 2) Act 2017, Paragraph 20 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- Sch. 14 para. 20 coming into force by S.I. 2021/1079 reg. 2
Prospective
20(1)Section 29 (assessment where loss of tax discovered) is amended as follows.U.K.
(2)In subsection (2) at the end insert “(or, where the error or mistake is in an end of period statement forming part of the return, if that statement was provided on the basis of or in accordance with the practice generally prevailing at the time when it was provided).
(3)In subsection (6) after paragraph (a) insert—
“(aa)it is contained in any information provided by the taxpayer to HMRC under regulations under paragraph 7 of Schedule A1 (periodic updates);”.
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