Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 27 U.K. Schedules 24 to 26: consequential provision

Taxes Management Act 1970 U.K.

2 U.K. For section 8B(8) (withdrawal of notice to file personal or trustee return) substitute—

“(8) See paragraph 21 of Schedule 24 and paragraph 16 of Schedule 25 to the Finance Act 2021 as to the cancellation of liabilities under those Schedules by including provision in a notice under this section.”

Commencement Information

I1 Sch. 27 para. 2 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2