Paragraph 7 F1
United Kingdom
This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under F2section 12ABZB(8)(a) of this Act (consequential amendment of partner's personal or trustee return where partnership return corrected following reference to tribunal) or section 12ABB(6)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership return corrected by 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 under section F312ABZB(8)(a) or 12ABB(6)(a) of this Act 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. 7(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(b)
- F3
Words in Sch. 3ZA para. 7(2) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(c)
Notes on Amendment consequential on correction of partnership return by Revenue or tribunal determination of partnership dispute
Textual amendments
- F2
Words in Sch. 3ZA para. 7 cross-heading inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(a)