SCHEDULES

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

PART 1Amendments of TMA 1970

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(1)

Paragraph 3 of Schedule 1AB (recovery of overpaid tax) is amended as follows.

(2)

In sub-paragraph (2)(a) after “of this Act” insert “ or a Schedule A1 partnership return ”.

(3)

In sub-paragraph (3)(a) after “12AA” insert “ or a Schedule A1 partnership return ”.

(4)

In sub-paragraph (4) at the end insert “ or a Schedule A1 partnership return ”.