Finance Act 2014

Amendment of section 126B of Principal Act (assessment of duty charged on statements)

76. Section 126B of the Principal Act is amended in subsection (1) —

(a) in the definition of “relevant person”—

(i) in paragraph (f) by deleting “or”,

(ii) in paragraph (g) by substituting “section 125B, or” for “section 125B;”, and

(iii) by inserting the following after paragraph (g):

“(h) a relevant person within the meaning of section 126AA;”,


(b) in the definition of “specified section” by substituting “125A, 125B or 126AA” for “125A or 125B”.