# Finance Act 2015, 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.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.