91 NRCGT returns
Finance Act 2016 (2016 c 24) | Legislation

91  NRCGT returns

In TMA 1970, after section 12ZB (NRCGT return) insert—

“12ZBA Elective NRCGT return

(1)     A person is not required to make and deliver an NRCGT return under section 12ZB(1), but may do so, in circumstances to which this section applies.

(2)     The circumstances to which this section applies are where the disposal referred to in section 12ZB(1) is—

(a)

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