12(1)Section 216 (delivery of accounts) is amended as follows.
(2)In subsection (1)(bca), after “210(2)” insert “or (3)”.
(3)In subsection (6)(ac), after “scheme” insert “otherwise than by reason of a liability to tax under section 210(3)”.
(4)In subsection (7), for “or 126” substitute “, 126 or 151D”.