2U.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
I1Sch. 27 para. 2 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2