125(1)Amend section 9 (returns to include self-assessment) as follows.U.K.
(2)In subsection (1) for “, 547(5) or 599A(5) of the principal Act” substitute “ or 547(5) of the principal Act or section 626 of ITEPA 2003 ”.
(3)In subsection (1A) after “the principal Act” insert “ or under section 394(2) of ITEPA 2003 ”.