SCHEDULES
SCHEDULE 51Withdrawal of notice to file etc
FA 2009
7
1
Paragraph 3 of Schedule 53 to FA 2009 (late payment interest start date: amendments and discovery assessments etc) is amended as follows.
2
In sub-paragraph (3)—
a
for “as required” substitute “
in accordance with a requirement
”
, and
b
after “tax)” insert “
that arose by virtue of subsection (1A) of that section
”
.
3
After that sub-paragraph insert—
3A
In the case of a person (“P”) who failed to give notice in accordance with a requirement under section 7 of TMA 1970 that arose by virtue of subsection (1B) of that section, the reference in sub-paragraph (1)(c) to an assessment which ought to have been made by P is a reference to the assessment which P would have been required to make if no notice relating to the year of assessment concerned had been withdrawn under section 8B of that Act.