Schedule 3ZA Date by which payment to be made after amendment or correction of self-assessment

Contents

1. General [TMA 1970 Sch 3ZA para 1] Section commentary
2. Amendment of personal or trustee return by the taxpayer [TMA 1997 Sch 3ZA para 2] Section commentary
3. Correction of personal or trustee return by Revenue [TMA 1970 Sch 3ZA para 3] Section commentary
4. Amendment of personal or trustee return to prevent loss of tax [TMA 1970 Sch 3ZA para 4] Section commentary
5. Amendment of personal or trustee return by closure notice [TMA 1970 Sch 3ZA para 5] Section commentary
6. Amendment consequential on amendment of partnership return by taxpayer [TMA 1970 Sch 3ZA para 6] Section commentary
7. Amendment consequential on correction of partnership return by Revenue or tribunal determination of partnership dispute [TMA 1970 Sch 3ZA para 7] Section commentary
8. Amendment consequential on amendment of partnership return by closure notice [TMA 1970 Sch 3ZA para 8] Section commentary
9. Amendment consequential on amendment of partnership return to prevent loss of tax [TMA 1970 Sch 3ZA para 9] Section commentary
10. Amendment consequential on amendment of partnership return by way of error or mistake relief [TMA 1970 Sch 3ZA para 10] Section commentary
11. Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement [TMA 1970 Sch 3ZA para 11] Section commentary

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