SCHEDULES

[F1 SCHEDULE 3ZA U.K. Date by which payment to be made after amendment or correction of self-assessment

Textual Amendments

F1 Sch. 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

Amendment consequential on correction of partnership return by Revenue [F2 or tribunal determination of partnership dispute] U.K.

Textual Amendments

F2 Words in Sch. 3ZA para. 7 cross-heading inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(a)

7 (1) This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under [F3 section 12ABZB(8)(a) of this Act (consequential amendment of partner's personal or trustee return where partnership return corrected following reference to tribunal) or] section 12ABB(6)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership return corrected by Revenue). U.K.

(2) The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice under section [F4 12ABZB(8)(a) or] 12ABB(6)(a) of this Act was given.]

Textual Amendments

F3 Words in Sch. 3ZA para. 7(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(b)

F4 Words in Sch. 3ZA para. 7(2) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(c)