Finance (No. 2) Act 2017 (c. 32)

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

17 U.K. In section 28C(3) (determination of tax where no return delivered) for “section 9” substitute “ section 8 or 8A ”.