Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

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

PART 1 Amendments of TMA 1970

23 (1) Section 59A (payments on account of income tax) is amended as follows.

(2) In subsection (1)(a) for “section 9” substitute “section 8 or 8A”.

(3) In subsection (4A)(a) for “section 9” substitute “section 8 or 8A”.