Section 12ZM: Notice of enquiry

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Taxes Management Act 1970
- Section 12ZL: Correction of NRCGT return by HMRC
- Section 12ZN: Amendment of return by taxpayer during enquiry

Part II: RETURNS OF INCOME AND GAINS

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.