SCHEDULES

SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments

PART 1Amendments of TMA 1970

F110B

In section 12ABZA (partnership returns: overseas partners in investment partnerships etc)—

(a)

in the heading, before “Partnership returns” insert “Section 12AA”;

(b)

in subsections (1), (3), and (4), before every “partnership return” insert “section 12AA”.