# Taxes Management Act 1970, Paragraph 4


(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 9C of this Act (amendment of personal or trustee return by Revenue to prevent loss of tax).
(2) 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.

---
Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZA/paragraph/4 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZA/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.