# Finance Act 2015, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.