SCHEDULES
SCHEDULE 33Part 4: consequential amendments
Taxes Management Act 1970
1
In section 9B of TMA 1970 (amendment of return by relevant person during enquiry), in subsection (1), after “taxpayer)” insert “
, or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice),
”
.
2
In section 103ZA of that Act (disapplication of sections 100 to 103 (penalty provisions) in the case of certain penalties)—
a
omit “or” at the end of paragraph (f), and
b
at the end of paragraph (g) insert
, or
h
Part 4 of the Finance Act 2014 (follower notices and accelerated payments).