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).