SCHEDULES

SCHEDULE 2Returns for disposals of UK land etc

PART 2Notification of chargeable amounts, amendments of returns, enquiries etc

21Amendments of returns during enquiry etc

1

For other provisions which, as a result of paragraph 19 and 20, are relevant to returns made by a person under this Schedule, see sections 9B and 9C of TMA 1970.

2

In the case of Schedule 3ZA to TMA 1970 (date by which payment to be made after amendment or correction of self-assessment)—

a

paragraph 1(2) of that Schedule has effect as if the reference to section 59B(3) and (4) of TMA 1970 included a reference to paragraph 7 of this Schedule, and

b

the other provisions of that Schedule have effect in accordance with the provision made elsewhere by this Part of this Schedule (see, in particular, paragraph 24(3)).

3

For provisions of that Schedule relevant to returns made by a person under this Schedule, see—

a

paragraph 2 (amendment of return by taxpayer),

b

paragraph 3 (correction of return by HMRC),

c

paragraph 4 (jeopardy amendment by HMRC), and

d

paragraph 5 (amendment of return by closure notice).