SCHEDULE 51 Withdrawal of Notice to File etc
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 51 Withdrawal of Notice to File etc

Section 233

TMA 1970

1

TMA 1970 is amended in accordance with paragraphs 2 to 5.

2

(1)     Section 7 (notice of liability to income tax and capital gains tax) is amended as follows.

(2)     In subsection (1)—

(a)     for paragraph (b) substitute—

“(b)     falls within subsection (1A) or (1B),â€, and

(b)     for “six months from the end of that year†substitute “the notification periodâ€.

(3)     After subsection (1) insert—

“(1A)     A person falls within this subsection if the person has not received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains.

(1B)     A person falls within this subsection if the person—

(a)     has received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains, and

(b)     has received a notice under section 8B withdrawing the notice under section 8.

(1C)     In subsection (1) “the notification period†means—

(a)     in the case of a person who falls within subsection (1A), the period of 6 months from the end of the year

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