SCHEDULES
SCHEDULE 7Disposals of UK residential property interests by non-residents etc
PART 2Other amendments
46
In section 29 (assessment where loss of tax discovered), in subsection (7)(a), omit the “and” following sub-paragraph (i), and after that sub-paragraph insert—
ia
a reference to any NRCGT return made and delivered by the taxpayer which contains an advance self-assessment relating to the relevant year of assessment or either of the two immediately preceding chargeable periods; and