OpenLegislation

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United Kingdom

  1. 12ZAInterpretation of sections 12ZB to 12ZN
  2. 12ZBNRCGT return
  3. 12ZBAElective NRCGT return
  4. 12ZCSingle return in respect of two or more non-resident CGT disposals
  5. 12ZDNRCGT returns: grant and exercise of options
  6. 12ZENRCGT return to include advance self-assessment
  7. 12ZFThe “amount notionally chargeable”
  8. 12ZGCases where advance self-assessment not required
  9. 12ZHNRCGT returns and annual self-assessment: section 8
  10. 12ZINRCGT returns and annual self-assessment: section 8A
  11. 12ZJSections 12ZA to 12ZI: determination of residence status
  12. 12ZKAmendment of NRCGT return by the taxpayer
  13. 12ZLCorrection of NRCGT return by HMRC
  14. 12ZMNotice of enquiry
  15. 12ZNAmendment of return by taxpayer during enquiry

Annotations

Textual amendments

F1

Ss. 12ZA-12ZN and cross-heading omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(3) (with Sch. 2 para. 32(2))

Notes on Part II

Modifications

C1

Pt. 2 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2

Pt. 2 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3

Pt. 2 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(1) (with reg. 1(3))

C4

Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 7, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 10 (with reg. 1(4)))

C5

Pt. 2 applied (with modifications) (6.4.2024 immediately after the coming into force of 2023 c. 57, Sch. para. 4(1)(2)) by 1992 c. 4, s. 11A (as inserted by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(2), 9 (with reg. 1(4)))