SCHEDULES

SCHEDULE 2Returns for disposals of UK land etc

PART 3Consequential amendments

27Amendments of other Acts

1

Schedule 24 to FA 2007 (penalties for errors) is amended as follows.

2

In paragraph 1(4), in the entry relating to capital gains tax, in the second column, for “section 12ZB of TMA 1970 (NRCGT return)” substitute “Schedule 2 to FA 2019”.

3

In paragraph 21C, for “section 59AA(2) of TMA 1970 (non-resident CGT disposals: payments on account of capital gains tax)” substitute “Schedule 2 to FA 2019”.