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

26 In section 106D(1) (offence of making inaccurate return)—

(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) after “return” insert “under that section”.