# Income Tax Act 2007, Paragraph 385


(1) Amend Schedule 18 (company tax returns, assessments and related matters) as follows.
(2) In paragraph 3 after sub-paragraph (4) insert—
“(5) Sub-paragraph (1)(b) has effect as if the reference to the Corporation Tax Acts included a reference to sections 911, 912, 914 and 915 of the Income Tax Act 2007.”
(3) In paragraph 20 after sub-paragraph (3) insert—
“(4) In the application of this paragraph to an error relating to information required in a return by virtue of paragraph 3(5), this paragraph has effect as if—
(a) the reference in sub-paragraph (1) to a tax-related penalty were a reference to an amount not exceeding £3,000, and
(b) sub-paragraphs (2) and (3) were omitted.”
(4) In paragraphs 22(3)(a) and 23(3)(a) for sub-paragraph (ii) substitute—
“(ii) section 495(1) or 975(2) or (4) of the Income Tax Act 2007 (statements about deduction of income tax),”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/385 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-385
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.