SCHEDULES
F1SCHEDULE 3ZA Date by which payment to be made after amendment or correction of self-assessment
Amendment consequential on correction of partnership return by Revenue F2or tribunal determination of partnership dispute
Words in Sch. 3ZA para. 7 cross-heading inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(a)
7
1
This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under F3section 12ABZB(8)(a) of this Act (consequential amendment of partner's personal or trustee return where partnership return corrected following reference to tribunal) or section 12ABB(6)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership return corrected by Revenue).
2
The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice under section F412ABZB(8)(a) or 12ABB(6)(a) of this Act was given.
Sch. 3ZA inserted (with effect and application in accordance with s. 88(3) Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 15