SCHEDULES

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

Prospective

PART 2 U.K. Amendments of other Acts

ITTOIA 2005 U.K.

35 U.K. In section 217(2) of ITTOIA 2005 (conditions for basis period to end with new accounting date)—

(a) in paragraph (a)—

(i) after “TMA 1970” insert “ , or of regulations under that Act, ” and

(ii) after “or 12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”;

(b) in paragraph (b) for “provision” substitute “ section or paragraph ”.