SCHEDULES
F1SCHEDULE 3ZA Date by which payment to be made after amendment or correction of self-assessment
Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement
11
(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 50(9)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership statement amended by Revenue following decision on appeal).
(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 50(9)(a) of this Act was given.