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
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).