Paragraph 55

(1)

Schedule 3ZA (date by which payment to be made after amendment or correction of self-assessment) is amended as follows.

(2)

In paragraph 1—

(a)

in sub-paragraph (1), at the end insert “ or an advance self-assessment (see section 12ZE(1)) ”;

(b)

in sub-paragraph (2), after “section” insert “ 59AA(2) or ”.

(3)

In paragraph 2—

(a)

in sub-paragraph (1), at the end insert “ or an amendment of an advance self-assessment under section 12ZK (amendment of NRCGT return by taxpayer) ”;

(b)

in sub-paragraph (3), after “9B(3)” insert “ or 12ZN(3) ” and after “self-assessment” insert “ or advance self-assessment ”.

(4)

In paragraph 3(1), after “9ZB” insert “ or 12ZL ” and after “trustee return” insert “ or NRCGT return ”.

(5)

In paragraph 5(1)—

(a)

after “amount of tax” insert “ or an amount on account of capital gains tax ”;

(b)

after “self-assessment” insert “ or advance self-assessment ”;

(c)

omit “personal or trustee”.