Paragraph 59

(1)

In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 2 insert—

“
2A Capital gains tax NRCGT return under section 12ZB of TMA 1970
”.

(2)

That Schedule, as amended by sub-paragraph (1), is taken to have come into force for the purposes of NRCGT returns on the date on which this Act is passed.