# Finance Act 2015, Paragraph 46


In section 29 (assessment where loss of tax discovered), in subsection (7)(a), omit the “and” following sub-paragraph (i), and after that sub-paragraph insert—
“(ia) a reference to any NRCGT return made and delivered by the taxpayer which contains an advance self-assessment relating to the relevant year of assessment or either of the two immediately preceding chargeable periods; and”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/46 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.