Paragraph 1 F1
United Kingdom
(1)
This Schedule makes provision for certain persons who are liable to pay an exit charge under section 25 or 80 of the 1992 Act to agree with HMRC to pay the charge in instalments.
(2)
An agreement under this Schedule is called a “CGT exit charge payment plan”.
Annotations
Textual amendments
- F1
Sch. 3ZAA inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 7 para. 2