This version of this part contains provisions that are prospective.
Finance (No. 2) Act 2017, Paragraph 2 is up to date with all changes known to be in force on or before 06 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
2(1)Section 7 (notice of liability) is amended as follows.U.K.
(2)In subsection (1A) for the words from “under section 8” to the end substitute “ to file under section 8 for the year of assessment ”.
(3)In subsection (1B)(a) for the words from “under section 8” to “gains” substitute “ to file under section 8 for the year of assessment ”.
(4)In subsection (7) for “section 9” substitute “ section 8 or 8A ”.
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