This version of this part contains provisions that are prospective.
Finance (No. 2) Act 2017, Paragraph 25 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Prospective
25(1)Section 106C (offence of failing to deliver a return) is amended as follows.U.K.
(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 ”.
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