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Contents

Legislation

Taxes Management Act 1970

Crossheading NRCGT returns

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Section 12ZA Interpretation of sections 12ZB to 12ZN
Section 12ZB NRCGT return
Section 12ZBA Elective NRCGT return
Section 12ZC Single return in respect of two or more non-resident CGT disposals
Section 12ZD NRCGT returns: grant and exercise of options
Section 12ZE NRCGT return to include advance self-assessment
Section 12ZF The “amount notionally chargeable”
Section 12ZG Cases where advance self-assessment not required
Section 12ZH NRCGT returns and annual self-assessment: section 8
Section 12ZI NRCGT returns and annual self-assessment: section 8A
Section 12ZJ Sections 12ZA to 12ZI: determination of residence status
Section 12ZK Amendment of NRCGT return by the taxpayer
Section 12ZL Correction of NRCGT return by HMRC
Section 12ZM Notice of enquiry
Section 12ZN Amendment of return by taxpayer during enquiry

NRCGT returns
The “amount notionally chargeable”

Section 12ZF | The “amount notionally chargeable”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed