Part 1 Amendments of TMA 1970
Finance (No 2) Act 2017 (2017 c 32) | Legislation

SCHEDULE 14 Digital Reporting and Record-Keeping for Income Tax etc: Further Amendments

Section 61

Part 1 Amendments of TMA 1970

1

TMA 1970 is amended as follows.

2

(1)     Section 7 (notice of liability) is amended as follows.

(2)     In subsection (1A) for the words from “under section 8†to the end substitute “to file under section 8 for the year of assessmentâ€.

(3)     In subsection (1B)(a) for the words from “under section 8†to “gains†substitute “to file under section 8 for the year of assessmentâ€.

(4)     In subsection (7) for “section 9†substitute “section 8 or 8Aâ€.

3

(1)     Section 8 (personal return) is amended as follows.

(2)     For the heading substitute “Notices to file: persons other than trusteesâ€.

(3)     For subsection (1) substitute—

“(1)     For the purpose of establishing—

(a)     the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment, and

(b)     the amount payable by the person by way of income tax for the year,

an officer of Revenue and Customs may give the person a notice to file for the year of assessment.â€

(4)     In subsection (1AA)(a) for “returnâ€

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