Taxes Management Act 1970 (c. 9)

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 of personal or trustee return by closure notice U.K.

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.]