{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-55",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-55.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/7/paragraph/55",
  "kind": "paragraph",
  "number": "55",
  "heading": null,
  "text": "(1) Schedule 3ZA (date by which payment to be made after amendment or correction of self-assessment) is amended as follows.\n(2) In paragraph 1—\n(a) in sub-paragraph (1), at the end insert “ or an advance self-assessment (see section 12ZE(1)) ”;\n(b) in sub-paragraph (2), after “section” insert “ 59AA(2) or ”.\n(3) In paragraph 2—\n(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) ”;\n(b) in sub-paragraph (3), after “9B(3)” insert “ or 12ZN(3) ” and after “self-assessment” insert “ or advance self-assessment ”.\n(4) In paragraph 3(1), after “9ZB” insert “ or 12ZL ” and after “trustee return” insert “ or NRCGT return ”.\n(5) In paragraph 5(1)—\n(a) after “amount of tax” insert “ or an amount on account of capital gains tax ”;\n(b) after “self-assessment” insert “ or advance self-assessment ”;\n(c) omit “personal or trustee”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/55",
    "retrieved_at": "2026-10-29T09:07:01.784220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}