This section has no associated Explanatory Notes
361U.K.In section 9(1) (returns to include self-assessment)—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)omit “233(1),” and “, 249(4), 421(1) or 547(5)”, and
(c)for “or section 626 of ITEPA 2003” substitute “ , section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005 ”.
Textual Amendments
F1Sch. 1 para. 361(a) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 62