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

SCHEDULES

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

Prospective

PART 2 U.K. Amendments of other Acts

FA 2008 U.K.

38 (1) Schedule 36 to FA 2008 (information and inspection powers) is amended as follows. U.K.

(2) In paragraph 21(1) (taxpayer notices) after “12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”.

(3) In paragraph 37(2)(a) (partnerships) after “section 12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”.