SCHEDULES

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

PART 1Amendments of TMA 1970

22

1

Section 42 (procedure for making claims) is amended as follows.

2

In subsection (2)—

a

after “of this Act” insert “ , or where a partnership is required to provide a return by regulations under paragraph 10 of Schedule A1, ”;

b

after “that section” insert “ or those regulations ”.

3

In subsection (9) after “of this Act” insert “ or a Schedule A1 partnership return ”.

4

In subsection (11)(a) after “of this Act” insert “ or a Schedule A1 partnership return ”.