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Paragraph 43

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Schedule 3A to the Taxes Management Act 1970 (electronic lodgement of tax returns) is amended as follows.

(2)

In paragraph 1(4)(a), after “Part II of this Act" insert “ or Schedule 18 to the Finance Act 1998 ”.

(3)

In paragraph 8(2)(a), after “Part II of this Act" insert “ or Schedule 18 to the Finance Act 1998 ”.