Prospective
7(1)Section 12ZH (NRCGT returns and self-assessment: section 8) is amended as follows.U.K.
(2)In subsection (3) for the words from “required” to “return” substitute “ given a notice to file ”.
(3)In subsection (4) after “(1G)” insert “ and (1HA) ”.
(4)In subsections (5) and (6) omit “, for the purposes set out in section 9(1),”.
(5)In subsection (8)(b) for “section 9” substitute “ section 8 ”.
(6)In subsection (10) for “section 9” substitute “ section 8 ”.
(7)In subsection (11) for “section 9” substitute “ section 8 ”.