22(1)The Revenue determination provision applicable to ordinary tax returns applies in relation to returns made by a person under this Schedule as it applies in relation to ordinary tax returns, but subject to the following modifications.
(2)The modifications are that—
(a)any reference to being given a notice is to be read as a reference to being required to deliver a return under this Schedule,
(b)any reference to the filing date is to be read as a reference to the filing date within the meaning of this Part of this Schedule (but see paragraph (e)),
(c)any reference to the amounts to be determined is to be read as a reference to the amount of capital gains tax which is notionally chargeable on a person as at the filing date for a return under this Schedule,
(d)any reference in any enactment to the purposes for which a determination is to have effect is to be ignored, and
(e)the determination may not be made after the end of the period of 3 years beginning with the last day for delivery of an ordinary tax return.
(3)If—
(a)a determination is made as a result of this paragraph, but
(b)it is then superseded by a return made under this Schedule,
any amount which, as a result of the supersession, is payable or repayable under paragraph 6 or 8 is to be payable or repayable on the filing date for the return.
(4)For the purposes of this paragraph “the Revenue determination provision” means section 28C of TMA 1970.