979 Time for payment of capital gains tax assessed under section 977(3) or 978(2) and (3)

Capital gains tax assessed and charged on —

• a shareholder under section 977, and
• a donee under section 978,

is payable —

• within 2 months of the notice of assessment, or
• 3 months after the end of the year of assessment in which the gain accrued,

whichever is the later.

Relevant Date: Finance Act 2021