SCHEDULES

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

PART 2Amendments of other Acts

ITTOIA 2005

35

In section 217(2) of ITTOIA 2005 (conditions for basis period to end with new accounting date)—

a

in paragraph (a)—

i

after “TMA 1970” insert “ , or of regulations under that Act, ” and

ii

after “or 12AA of” insert “ , or regulations under paragraph 10 of Schedule A1 to, ”;

b

in paragraph (b) for “provision” substitute “ section or paragraph ”.