SCHEDULES

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

Prospective

PART 1 U.K.Amendments of TMA 1970

[F1 10C U.K.In section 12ABZB (partnership return conclusive as to partnership shares)—

(a) in the heading, before “Partnership return” insert “Section 12AA”;

(b) in subsections (1), (3), (5), (7), (8), (9), (11) and (12), before every “partnership return” insert “section 12AA”.]

Textual Amendments

F1 Sch. 14 para. 10C inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 6 para. 15(2)