# Taxes Management Act 1970, Paragraph 1

Extent: E+W+S+N.I.

(1) This Schedule specifies the day by which tax has to be paid (or repaid) following the amendment or correction of a self-assessment ...
(2) If in any case the general rules in section ... 59B(3) and (4) of this Act give a later day, those rules apply instead.
(3) The provisions of this Schedule have effect subject to section 55(6) and (9) of this Act (provisions as to postponement of payment, etc. in case of appeal).

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZA/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZA/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.