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
”
.