Taxes Management Act 1970 Schedule 3ZA paragraph 2

Amendment of personal or trustee return by the taxpayer

Paragraph 2 of Schedule 3ZA sets out when tax becomes payable or repayable following a taxpayer's own amendment to their personal or trustee self-assessment return.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.