# Finance Act 2018, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.