SCHEDULES
SCHEDULE 14Digital reporting and record-keeping for income tax etc: further amendments
PART 2Amendments of other Acts
TIOPA 2010
39
TIOPA 2010 is amended as follows.
40
In section 94(3) (information made available) in each of paragraphs (a) and (b) after “section 12AA of” insert “
, or regulations under paragraph 10 of Schedule A1 to,
”
.
41
In section 95(8)(a) (interpretation of “tax return”) after “12AA of” insert “
, or regulations under paragraph 10 of Schedule A1 to,
”
.
42
In section 171(5) (tax returns where transfer pricing notice given), in paragraph (a) of the definition of “tax return”, after “12AA of” insert “
, or regulations under paragraph 10 of Schedule A1 to,
”
.