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Finance Act 2019
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- UK Public General Acts
- 2019 c. 1
- SCHEDULE 2
- PART 2
- Paragraph 18
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Requirement to notify HMRC of amounts chargeable to tax
18(1)A person is not required to give a notice under section 7 of TMA 1970 merely by reference to a chargeable gain accruing on a disposal if—
(a)the person delivers a return under this Schedule in respect of the disposal, and
(b)the return is delivered before the end of the notification period within the meaning of that section.
(2)But sub-paragraph (1) does not apply if the amount of capital gains tax notionally chargeable on the person as at the filing date for the return (as determined in accordance with paragraph 7) is less than the amount of capital gains tax for which the person is liable for the tax year concerned.
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