Taxes Management Act 1970 section 12ZA

Interpretation of sections 12ZB to 12ZN

Section 12ZA provides the definitions and interpretive rules needed to understand the group of sections (12ZB to 12ZN) that deal with self-assessment returns and related matters.

• This section acts as a glossary for sections 12ZB to 12ZN, setting out the meaning of key terms used throughout those provisions.
• It ensures that consistent definitions apply when reading the rules on self-assessment tax returns, amendments, enquiries, and related procedures.
• The section was amended by the Finance Act 2019 (Schedule 2, paragraph 25(3)), with transitional provisions in Schedule 2, paragraph 32(2).
• Accountants and tax practitioners should refer to this section whenever interpreting any of the provisions from 12ZB through to 12ZN, as it governs how those sections are to be read.

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