Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 6 Consequential Amendments

Part 2 Other enactments

Taxes Management Act 1970 (c. 9)

125 (1) Amend section 9 (returns to include self-assessment) as follows.

(2) In subsection (1) for “, 547(5) or 599A(5) of the principal Act” substitute “or 547(5) of the principal Act or section 626 of ITEPA 2003”.

(3) In subsection (1A) after “the principal Act” insert “or under section 394(2) of ITEPA 2003”.