SCHEDULES
SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 1Amendments of TMA 1970
25
(1)
Section 106C (offence of failing to deliver a return) is amended as follows.
(2)
In subsection (1)—
(a)
for “required by a notice under section 8 to make and deliver a return” substitute “
given a notice to file under section 8
”
;
(b)
in paragraph (a) for “the return” substitute “
a return under that section
”
.
(3)
In subsection (2) for “the return” substitute “
a return under section 8
”
.