SCHEDULES

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

PART 1Amendments of TMA 1970

15

In section 28ZA(6) (referral of questions during enquiry)—

a

in paragraph (b) after “of this Act” insert “ into a section 12AA partnership return ”;

b

after paragraph (b) insert—

c

in relation to an enquiry under section 12AC(1) of this Act into a Schedule A1 partnership return, the nominated partner.