- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxes Management Act 1970 is up to date with all changes known to be in force on or before 11 December 2024. There are changes that may be brought into force at a future date.
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PART II RETURNS OF INCOME AND GAINS
11AC. Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.
11AD. Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.
11AE. Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.
PART III OTHER RETURNS AND INFORMATION
13. Persons in receipt of taxable income belonging to others.
15A.Non-resident's staff are UK client's employees for section 15 purposes
17. Interest paid or credited by banks, building societies, etc. without deduction of income tax.
18B.Savings income: regulations about European and international aspects
18C.Regulations under section 18B: provision about “paying agents”
18D.Content of regulations under section 18B: supplementary provision
19. Information for purposes of charge on profits of UK property businesses or under Schedule A.
28D. Determination of corporation tax where no return delivered.
28E. Determination of corporation tax where notice complied with in part.
30AA.Assessing income tax on trustees and personal representatives
30B. Amendment of partnership statement where loss of tax discovered.
31D. Appeals: election to bring appeal before Special Commissioners
PART V APPEALS AND OTHER PROCEEDINGS
49H.Notifying appeal to tribunal after review offered but not accepted
51. Power of Commissioners to obtain information from appellant.
54A.No questioning in appeal of amounts of certain social security income
54B.Notifications of taxable amounts of certain social security income
54C.Interpretation of sections 54A and 54B: “appropriate officer” etc
56D. Power of Special Commissioners to publish reports of decisions.
59D. General rule as to when corporation tax is due and payable.
59DA. Claim for repayment in advance of liability being established.
59E. Further provision as to when corporation tax is due and payable.
59FB. CT payment plans for tax on certain transactions with EEA residents
59H.Balancing of instalments for the purposes of section 59G
PART VI COLLECTION AND RECOVERY
PART VII PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.
PART VIII CHARGES ON NON-RESIDENTS
PART IX INTEREST ON OVERDUE TAX
86A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88. Interest on tax recovered to make good loss due to taxpayer’s fault.
91A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
92. Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.
93. Failure to make return for income tax and capital gains tax.
95. Incorrect return or accounts for income tax or capital gains tax.
97A.Two or more tax-geared penalties in respect of the same tax.
101. Evidence for purposes of proceedings relating to penalties.
103ZA.Disapplication of sections 100 to 103 in the case of certain penalties
105.Admissibility of evidence not affected by offer of settlement etc.
106. Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
SCHEDULES
Orders for production of documents
Claims etc. not included in returns
Claims for relief involving two or more years
Rules for assigning proceedings to General Commissioners
Date by which payment to be made after amendment or correction of self-assessment
Amendment of personal or trustee return to prevent loss of tax
Amendment consequential on amendment of partnership return by taxpayer
Amendment consequential on correction of partnership return by Revenue
Amendment consequential on amendment of partnership return by closure notice
Amendment consequential on amendment of partnership return to prevent loss of tax
Amendment consequential on amendment of partnership return by way of error or mistake relief
CT Payment plans for tax on certain transactions with EEA residents
Electronic lodgement of tax returns, etc.
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