# Finance Act 2014, Paragraph 1


In section 9B of TMA 1970 (amendment of return by relevant person during enquiry), in subsection (1), after “taxpayer)” insert “ , or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice), ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/33/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-33/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.