[SCHEDULE 3ZA Date by which Payment to be made after Amendment or Correction of Self-Assessment]

[SCHEDULE 3ZA Date by which Payment to be made after Amendment or Correction of Self-Assessment]

[Section 59B(5)]

[General

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(1)     This Schedule specifies the day by which tax has to be paid (or repaid) following the amendment or correction of a self-assessment [. . .].

(2)     If in any case the general rules in section [. . .] 59B(3) and (4) of this Act give a later day, those rules apply instead.

(3)     The provisions of this Schedule have effect subject to section 55(6) and (9) of this Act (provisions as to postponement of payment, etc in case of appeal).

Amendment of personal or trustee return by the taxpayer

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(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 9ZA of this Act (amendment of personal or trustee return by taxpayer) [. . .].

(2)     Subject to sub-paragraph (3) below, 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 of amendment was given.

(3)     If section 9B(3) [. . .] of this Act applies (amendment of self-assessment [. . .] by taxpayer during

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