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

18 In section 28H(2)(b) (simple assessments)—

(a) for the words “to make and deliver such a return” substitute “imposed”;

(b) after “notice” insert “to file”.