55(1)Schedule 3ZA (date by which payment to be made after amendment or correction of self-assessment) is amended as follows.U.K.
(2)In paragraph 1—
(a)in sub-paragraph (1), at the end insert “ or an advance self-assessment (see section 12ZE(1)) ”;
(b)in sub-paragraph (2), after “section” insert “ 59AA(2) or ”.
(3)In paragraph 2—
(a)in sub-paragraph (1), at the end insert “ or an amendment of an advance self-assessment under section 12ZK (amendment of NRCGT return by taxpayer) ”;
(b)in sub-paragraph (3), after “9B(3)” insert “ or 12ZN(3) ” and after “self-assessment” insert “ or advance self-assessment ”.
(4)In paragraph 3(1), after “9ZB” insert “ or 12ZL ” and after “trustee return” insert “ or NRCGT return ”.
(5)In paragraph 5(1)—
(a)after “amount of tax” insert “ or an amount on account of capital gains tax ”;
(b)after “self-assessment” insert “ or advance self-assessment ”;
(c)omit “personal or trustee”.