Paragraph 3 C1F1
United Kingdom
This paragraph applies where an amount of tax is payable or repayable as a result of the correction of a self-assessment under section 9ZB F2... of this Act (correction of personal or trustee return ... by the Revenue).
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 correction was given.
Annotations
Textual amendments
- F1
Sch. 3ZA inserted (with effect and application in accordance with s. 88(3) Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 15
- F2
Words in Sch. 3ZA para. 3(1) 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(16)(e)
Modifications
- C1
Sch. 3ZA paras. 2-5 applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 17 (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))