[F11(1)This Schedule specifies the day by which tax has to be paid (or repaid) following the amendment or correction of a self-assessment.U.K.
(2)If in any case the general rules in section 59B(3) and (4) of this Act give a later day, those rules apply instead.
(3)The provisions of this Schedule have effect subject to section 55(6) and (9) of this Act (provisions as to postponement of payment, etc. in case of appeal).]
Textual Amendments
F1Sch. 3ZA inserted (with effect and application in accordance with s. 88(3) Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 15