Finance (No. 2) Act 2017

6 (1) Section 9 (returns to include self-assessment) is amended as follows.

(2) For the heading substitute “Self-assessment required by a notice to file”.

(3) In subsection (1) for the words from the beginning to “say—” substitute “Subject to subsection (1A), the self-assessment required by virtue of subsection (1AB)(a) of section 8 or 8A from a person given a notice to file for a year of assessment is—”.

(4) In subsection (2) for “to comply with subsection (1) above” substitute “by virtue of section 8 or 8A to make and file a self-assessment”.

(5) In subsection (3) for the words from “, a person” to “above” substitute “required by virtue of section 8 or 8A, a person does not include a self-assessment”.

(6) In subsection (3A) after “self-assessment” insert “under section 8 or 8A”.