F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1Ss. 12ZA-12ZN and cross-heading 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(3) (with Sch. 2 para. 32(2))
F112ZAInterpretation of sections 12ZB to 12ZNU.K.
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F112ZBNRCGT returnU.K.
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F112ZBAElective NRCGT returnU.K.
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F112ZCSingle return in respect of two or more non-resident CGT disposalsU.K.
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F112ZDNRCGT returns: grant and exercise of optionsU.K.
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F112ZENRCGT return to include advance self-assessmentU.K.
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F112ZFThe “amount notionally chargeable”U.K.
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F112ZGCases where advance self-assessment not requiredU.K.
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F112ZHNRCGT returns and annual self-assessment: section 8U.K.
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F112ZINRCGT returns and annual self-assessment: section 8AU.K.
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F112ZJSections 12ZA to 12ZI: determination of residence statusU.K.
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F112ZKAmendment of NRCGT return by the taxpayerU.K.
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F112ZLCorrection of NRCGT return by HMRCU.K.
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F112ZMNotice of enquiryU.K.
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F112ZNAmendment of return by taxpayer during enquiryU.K.
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