# Taxes Management Act 1970, Paragraph 2

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

(1) This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 9ZA of this Act (amendment of personal or trustee return by taxpayer) ... .
(2) Subject to sub-paragraph (3) below, the amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice of amendment was given.
(3) If section 9B(3) ... of this Act applies (amendment of self-assessment ... by taxpayer during enquiry: deferral of effect), then—
(a) if the amendment is taken into account as mentioned in paragraph (a)(i) of that subsection, paragraph 5 below (amendment of personal or trustee return by closure notice) applies accordingly; and
(b) if the amendment takes effect under paragraph (b) of that subsection on the issue of a partial or final closure notice, the amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the relevant day.
(4) In sub-paragraph (3)(b), “the relevant day” means—
(a) in the case of an amount of tax that is payable, the day on which the partial or final closure notice was given;
(b) in the case of an amount of tax that is repayable—
(i) if the closure notice was a final closure notice, the day on which that notice was given, and
(ii) if the closure notice was a partial closure notice, the day on which the final closure notice relating to the enquiry was given.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZA/paragraph/2 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZA/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.