Taxes Management Act 1970 section Sch 3A para 2

Returns to which Schedule applies

Section Sch 3A para 2 identifies which tax returns fall within the scope of Schedule 3A, based on whether the relevant provision has been specified by a Treasury order and whether the return or requirement arises after a date set by that order.

• The Schedule covers returns required by a notice issued under the Taxes Acts, provided the relevant provision has been specified by a Treasury order and the notice is given after the date appointed by that order.
• It also covers other statutory requirements to deliver or make a return under the Taxes Acts, again where the provision is specified by Treasury order, but only where the compliance period begins after the appointed date.
• Treasury orders bringing provisions within this Schedule are made by statutory instrument and can be annulled by a resolution of the House of Commons.
• References to delivering a return include references to rendering a return, ensuring consistent treatment across regulations made under ICTA, ITEPA 2003 and ITTOIA 2005.