43(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”.