{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-56",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-56.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/7/paragraph/56",
  "kind": "paragraph",
  "number": "56",
  "heading": null,
  "text": "(1) In FA 2007, Schedule 24 (penalties for errors) is amended as follows.\n(2) In paragraph 1, in the table in sub-paragraph (4), after the entry relating to accounts in connection with a partnership return insert—\n“\nCapital gains tax\nReturn under section 12ZB of TMA 1970 (NRCGT return).\n”\n(3) After paragraph 21B insert—\n“Treatment of certain payments on account of tax\n21C In paragraphs 1(2) and 5 references to “tax” are to be interpreted as if amounts payable under section 59AA(2) of TMA 1970 (non-resident CGT disposals: payments on account of capital gains tax) were tax.”",
  "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/56",
    "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."
}