SCHEDULES
SCHEDULE 2Returns for disposals of UK land etc
PART 3Consequential amendments
Amendments of other Acts
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.