Taxes Management Act 1970 (c. 9)

PART II U.K. RETURNS OF INCOME AND GAINS

Modifications etc. (not altering text)

C1 Pt. 2 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2 Pt. 2 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3 Pt. 2 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(1) (with reg. 1(3))

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Textual Amendments

F1 Ss. 12ZA-12ZN and cross-heading omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(3) (with Sch. 2 para. 32(2))

F1 12ZA Interpretation of sections 12ZB to 12ZN U.K.

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F1 12ZB NRCGT return U.K.

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F1 12ZBA Elective NRCGT return U.K.

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F1 12ZC Single return in respect of two or more non-resident CGT disposals U.K.

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F1 12ZD NRCGT returns: grant and exercise of options U.K.

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F1 12ZE NRCGT return to include advance self-assessment U.K.

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F1 12ZF The “amount notionally chargeable” U.K.

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F1 12ZG Cases where advance self-assessment not required U.K.

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F1 12ZH NRCGT returns and annual self-assessment: section 8 U.K.

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F1 12ZI NRCGT returns and annual self-assessment: section 8A U.K.

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F1 12ZJ Sections 12ZA to 12ZI: determination of residence status U.K.

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F1 12ZK Amendment of NRCGT return by the taxpayer U.K.

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F1 12ZL Correction of NRCGT return by HMRC U.K.

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F1 12ZM Notice of enquiry U.K.

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F1 12ZN Amendment of return by taxpayer during enquiry U.K.

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