Finance Act 2015

This section has no associated Explanatory Notes

56(1)In FA 2007, Schedule 24 (penalties for errors) is amended as follows.U.K.

(2)In paragraph 1, in the table in sub-paragraph (4), after the entry relating to accounts in connection with a partnership return insert—

Capital gains taxReturn under section 12ZB of TMA 1970 (NRCGT return).

(3)After paragraph 21B insert—

Treatment of certain payments on account of taxU.K.

21CIn paragraphs 1(2) and 5 references to “tax” are to be interpreted as if amounts payable under section 59AA(2) of TMA 1970 (non-resident CGT disposals: payments on account of capital gains tax) were tax.