# Finance Act 2015, Paragraph 44


(1) Section 28A (completion of enquiry into personal or trustee return) is amended as follows.
(2) In subsection (1), after “9A(1)” insert “ or 12ZM ”.
(3) In the heading, after “return” insert “ or NRCGT return ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.