FA 1974
53(1)In section 24 of FA 1974 (returns of persons treated as employees), for the words from “section 15” to the end substitute “any notice given under section 8 of the Taxes Management Act 1970 to the person performing the duties (P) may require a return of P’s income to include particulars of any general earnings paid to P.”
(2)Sub-paragraph (1) applies so far as section 24 of FA 1974 continues to have effect (see section 381 of TIOPA 2010).