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Finance Act 2019

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28(1)Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

(2)For paragraph 21ZA and the italic heading before it substitute—

Application of paragraph 21 in case of returns under Schedule 2 to FA 2019

21ZA(1)For the purposes of paragraph 21 any reference to the making by a person of a return under section 8 or 8A of TMA 1970 includes the making by the person of a return under Schedule 2 to FA 2019.

(2)In the application of paragraph 21 in relation to a return under Schedule 2 to FA 2019, the return is to be treated as if it required a self-assessment of an amount of capital gains tax.

(3)For the purposes of paragraph 21, the definition of “the notice of enquiry” in its application to a return under Schedule 2 to FA 2019 needs to be read in the light of the provision made by paragraph 20 of that Schedule.

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