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

SCHEDULES

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

Prospective

PART 1 U.K. Amendments of TMA 1970

6 (1) Section 9 (returns to include self-assessment) is amended as follows. U.K.

(2) For the heading substitute “ Self-assessment required by a notice to file ”.

(3) In subsection (1) for the words from the beginning to “say—” substitute “ Subject to subsection (1A), the self-assessment required by virtue of subsection (1AB)(a) of section 8 or 8A from a person given a notice to file for a year of assessment is— ”.

(4) In subsection (2) for “to comply with subsection (1) above” substitute “ by virtue of section 8 or 8A to make and file a self-assessment ”.

(5) In subsection (3) for the words from “, a person” to “above” substitute “ required by virtue of section 8 or 8A, a person does not include a self-assessment ”.

(6) In subsection (3A) after “self-assessment” insert “ under section 8 or 8A ”.