Finance Act 2014

Taxes Management Act 1970 U.K.

1 U.K. 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 U.K. 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).”