Finance Act 2019

Amendments of returns during enquiry etc

21 (1) For other provisions which, as a result of paragraph 19 and 20, are relevant to returns made by a person under this Schedule, see sections 9B and 9C of TMA 1970.

(2) In the case of Schedule 3ZA to TMA 1970 (date by which payment to be made after amendment or correction of self-assessment)—

(a) paragraph 1(2) of that Schedule has effect as if the reference to section 59B(3) and (4) of TMA 1970 included a reference to paragraph 7 of this Schedule, and

(b) the other provisions of that Schedule have effect in accordance with the provision made elsewhere by this Part of this Schedule (see, in particular, paragraph 24(3)).

(3) For provisions of that Schedule relevant to returns made by a person under this Schedule, see—

(a) paragraph 2 (amendment of return by taxpayer),

(b) paragraph 3 (correction of return by HMRC),

(c) paragraph 4 (jeopardy amendment by HMRC), and

(d) paragraph 5 (amendment of return by closure notice).