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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- SCHEDULE 3ZA
- Amendment of personal or...
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Changes over time for: Cross Heading: Amendment of personal or trustee return by closure notice
Version Superseded: 26/03/2015
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Taxes Management Act 1970, Cross Heading: Amendment of personal or trustee return by closure notice is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1Amendment of personal or trustee return by closure noticeU.K.
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
5(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 28A of this Act (amendment of personal or trustee return by closure notice following enquiry).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 closure notice was given.]
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