# Taxes Management Act 1970, Paragraph 5

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

(1) This paragraph applies where an amount of tax or an amount on account of capital gains tax is payable or repayable as a result of the amendment of a self-assessment ... under section 28A of this Act (amendment of ... return by closure notice following enquiry).
(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 closure notice was given.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZA/paragraph/5 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZA/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.