14(1)Section 59B of the Taxes Management Act 1970 (c. 9) (payment of income tax and capital gains tax) is amended as follows.
(2)In subsection (4A)(a)—
(a)for “28A(5)” substitute “28A(1)”, and
(b)for “the officer’s enquiries are treated as” substitute “the enquiry is”.
(3)For subsection (5) substitute—
“(5)An amount of tax which is payable or repayable as a result of the amendment or correction of a self-assessment under—
(a)section 9ZA, 9ZB, 9C or 28A of this Act (amendment or correction of return under section 8 or 8A of this Act), or
(b)section 12ABA(3)(a), 12ABB(6)(a), 28B(4)(a), 30B(2)(a), 33A(4)(a) or 50(9)(a) of this Act (amendment of partner’s return to give effect to amendment or correction of partnership return),
is payable (or repayable) on or before the day specified by the relevant provision of Schedule 3ZA to this Act.”.