In s. 8, the heading to be substituted by “Notices to file: persons other than trustees” by F(No. 2)A 2017, s. 61(1) and Sch. 14, para. 3(2) with effect from such day as the Treasury may by regulations made by statutory instrument appoint.
8(1) For the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment, and the amount payable by him by way of income tax for that year, he may be required by a notice given to him by an officer of the Board–