- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2019)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxes Management Act 1970 is up to date with all changes known to be in force on or before 31 August 2024. There are changes that may be brought into force at a future date.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
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.
12ABZA.Partnership returns: overseas partners in investment partnerships etc
12ABZAA. Returns relating to LLP not carrying on business etc with view to profit
12ABZB.Partnership return conclusive as to partnership shares
12AD. Amendment of partnership return by taxpayer, or referral of dispute, during enquiry
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.
28A. Completion of enquiry into personal or trustee return ...
28D. Determination of corporation tax where no return delivered.
28E. Determination of corporation tax where notice complied with in part.
28G.Determination of amount notionally chargeable where no NRCGT return delivered
29A.Non-resident CGT disposals: determination of amount which should have been assessed
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.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income tax and capital gains tax
59AZA.Payments on account of capital gains tax: disposals of land etc
59AA.Non-resident CGT disposals: payments on account of capital gains tax
59B. Payment of income tax and capital gains tax: assessments other than simple assessments.
59BA.Payment of income tax and capital gains tax: simple assessments
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 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
PART 2 Non-UK resident companies with UK permanent establishments
CT Payment plans for tax on certain transactions with EEA residents
Electronic lodgement of tax returns, etc.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys