SCHEDULES

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

PART 1Amendments of TMA 1970

2

1

Section 7 (notice of liability) is amended as follows.

2

In subsection (1A) for the words from “under section 8” to the end substitute “ to file under section 8 for the year of assessment ”.

3

In subsection (1B)(a) for the words from “under section 8” to “gains” substitute “ to file under section 8 for the year of assessment ”.

4

In subsection (7) for “section 9” substitute “ section 8 or 8A ”.