98Notification of liability to income tax and capital gains taxU.K.
(1)Section 7 of TMA 1970 (notice of liability to income tax and capital gains tax) is amended in accordance with subsections (2) and (3).
(2)In subsection (2A), in the words after paragraph (b)—
(a)after “chargeable to” insert “an amount of”;
(b)omit “on any income or gain”.
(3)In subsection (3), in paragraph (c), for “a high income child benefit charge” substitute “an amount of tax under any provision listed in relation to the person in section 30 of ITA 2007 (additional tax)”.
(4)In Schedule 16 to FA 2020 (taxation of coronavirus support payments), in paragraph 12(4) (notification of liability: modifications to section 7 of TMA 1970), for “after “child benefit charge”” substitute “at the end”.
(5)The amendments made by this section have effect in relation to the tax year 2021-22 and subsequent tax years.