SCHEDULES

SCHEDULE 7Disposals of UK residential property interests by non-residents etc

PART 2Other amendments

59

1

In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 2 insert—

2A

Capital gains tax

NRCGT return under section 12ZB of TMA 1970

2

That Schedule, as amended by sub-paragraph (1), is taken to have come into force for the purposes of NRCGT returns on the date on which this Act is passed.