SCHEDULES
SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 1Amendments of TMA 1970
7
1
Section 12ZH (NRCGT returns and self-assessment: section 8) is amended as follows.
2
In subsection (3) for the words from “required” to “return” substitute “
given a notice to file
”
.
3
In subsection (4) after “(1G)” insert “
and (1HA)
”
.
4
In subsections (5) and (6) omit “, for the purposes set out in section 9(1),”.
5
In subsection (8)(b) for “section 9” substitute “
section 8
”
.
6
In subsection (10) for “section 9” substitute “
section 8
”
.
7
In subsection (11) for “section 9” substitute “
section 8
”
.