Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

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

PART 1 Amendments 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”.