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
”
.