# Finance Act 2015, Paragraph 56


(1) In FA 2007, Schedule 24 (penalties for errors) is amended as follows.
(2) In paragraph 1, in the table in sub-paragraph (4), after the entry relating to accounts in connection with a partnership return insert—
“
Capital gains tax
Return under section 12ZB of TMA 1970 (NRCGT return).
”
(3) After paragraph 21B insert—
“Treatment of certain payments on account of tax
21C 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.”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/56 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.