SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 1Amendments of TMA 1970
6
(1)
Section 9 (returns to include self-assessment) is amended as follows.
(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”.