Paragraph 14
(1)
Paragraph 9 of Schedule 7A (extended period for submission of full return in place of abbreviated return) is amended as follows.
(2)
In sub-paragraph (1)(a), omit “abbreviated”.
(3)
In sub-paragraph (2)—
(a)
for “a full interest restriction return” substitute “ an interest restriction return ”, and
(b)
after “paragraph 8” insert “ which is a full interest restriction return ”.
(4)
In the italic heading before that paragraph, for “in place of abbreviated return” substitute “ for period where no restriction ”.