17Paragraphs 2 to 5 of Schedule 3ZA to TMA 1970 apply for the purpose of determining when an amount of tax is payable or repayable as a result of an amendment or correction of a self-assessment under this Schedule as if—
(a)the reference in paragraph 2(1) of that Schedule to section 9ZA of that Act were to paragraph 11(1) of this Schedule,
(b)in paragraph 2(3) of that Schedule—
(i)the reference to section 9B(3) of that Act were to paragraph 15(3) of this Schedule,
(ii)the reference to section 9B(3)(a)(i) of that Act were to paragraph 15(4)(a) of this Schedule, and
(iii)the reference to section 9B(3)(b) of that Act were to paragraph 15(5) of this Schedule,
(c)in paragraph 2(4) of that Schedule—
(i)in paragraph (a), for “partial or final closure notice” there were substituted “closure notice”, and
(ii)for paragraph (b) there were substituted—
“(b)in the case of an amount that is repayable, the day on which the closure notice relating to the enquiry was given.”,
(d)the reference in paragraph 3(1) of that Schedule to section 9ZB of that Act were to paragraph 11(3) of this Schedule,
(e)the reference in paragraph 4(1) of that Schedule to section 9C of that Act were to paragraph 16 of this Schedule, and
(f)the reference in paragraph 5(1) of that Schedule to section 28A of that Act were to paragraph 14 of this Schedule.