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
”
.