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

7 (1) Section 12ZH (NRCGT returns and self-assessment: section 8) is amended as follows. U.K.

(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 ”.