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(2)  [Amends TMA 1970, s. 7(1) and substitutes (b).]

2(3)  [Inserts TMA 1970, s. 7(1A)–(1C).]

2(4)  [Amends TMA 1970, s. 7(2).]

3  [Inserts TMA 1970, s. 8B.]

4  [Inserts TMA 1970, s. 12AAA.]

5  [Inserts TMA 1970, s. 59B(4ZA) and (4ZB).]

FA 2008

6(1)  Paragraph 7 of Schedule 41 to FA 2008 (potential lost revenue in respect of failure to comply with relevant obligation) is amended as follows.

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