Taxes Management Act 1970

Interpretation U.K.

118 Interpretation. [1952 s.526(1).] E+W+N.I.

(1) In this Act, unless the context otherwise requires—

• “Act” includes an Act of the Parliament of Northern Ireland F1 and “enactment” shall be construed accordingly,

• “the Board” means the Commissioners of Inland Revenue,

• “body of persons” means any body politic, corporate or collegiate, and any company, fraternity, fellowship and society of persons, whether corporate or not corporate,

• “branch or agency” means any factorship, agency, receivership, branch or management, and “branch or agent” shall be construed accordingly F2 ,

• “chargeable gain” has the same meaning as in [the [F3 1992 Act]],

• “chargeable period” means a year of assessment or a company’s accounting period,

• “collector” means any collector of taxes,

• “company” has the meaning given by [sections 419 and 420 F4 ] of the principal Act (with section 468 F4 ] of that Act) . . . F5 ,

• “incapacitated person” means any infant, person of unsound mind, lunatic, idiot or insane person,

• “inspector” means any inspector of taxes,

• “neglect” means negligence or a failure to give any notice, make any return or to produce or furnish any document or other information required by or under the Taxes Acts F6 ,

• “the principal Act” means the Income and Corporation Taxes Act [1988 F4 ],

• “return” includes any statement or declaration under the Taxes Acts,

• “tax”, where neither income tax nor capital gains tax nor corporation tax [nor development land tax F7 ] is specified, means any of those taxes [except that in sections 20, 20A, 20B, 20C and 20D it does not include development land tax F8 ],

• “the Taxes Acts” F9 means this Act and—

(a) the Tax Acts . . . [Repealed by Income and Corporation Taxes Act 1988 s. 844and Sch. 31.See 1987edition for text] and

(b) [F10 the Taxation of Chargeable Gains Act 1992] and all other enactments relating to capital gains tax,

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 [F12 “the 1992 Act ” means the Taxation of Chargeable Gains Act Act 1992.]

• “trade” includes every trade, manufacture, adventure or concern in the nature of trade F13 .

M1 (2) For the purposes of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Board or the Commissioners or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done he shall be deemed [not to have failed to do it unless the excuse ceased and, after the excuse ceased, he shall be deemed F14 ] not to have failed to do it if he did it without unreasonable delay after the excuse had ceased:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

F13 M2 (3) For the purposes of [section 36 F16 ] and Part X of this Act, an assessment made in the partnership name and the tax charged in such an assessment shall, according to the law in Scotland as well as according to the law elsewhere in the United Kingdom, be deemed to be respectively an assessment made on the partners and tax charged on and payable by them F13 .

M3 (4) For the purposes of this Act, the amount of tax covered by any assessment shall not be deemed to be finally determined until that assessment can no longer be varied, whether by any Commissioners on appeal or by the order of any court.

Extent Information

E1 This version of this provision extends to England and Wales and Northern Ireland only; a separate version has been created for Scotland only.

Textual Amendments

F1 See theNorthern Ireland Constitution Act 1973 (c.36), s.40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.

F2 See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) ss. 606and 612 (administration of retirement benefits schemes)—definition applied.

F3 Words in s. 118(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(a) (with ss. 60, 101(1), 171, 201(3))

F4 Income and Corporation Taxes Act 1988 Sch. 29 para. 32.

F5 Words omitted related to development land tax. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F6 See Finance Act 1988 (c. 39, SIF 63:1,2) s. 127—production of computer records. Definition repealed by Finance Act 1989 s. 187and Sch. 17 Part VIIIbut does not affect the making of assessments for years before 1983-84or accounting periods ending before 1 April 1983.

F7 Development Land Tax Act 1976 s.41andSch.8 para.32.Repealed byFinance Act 1985 s.98(6)andSch.27 Part Xin respect of disposals taking place on or after19March1985.

F8 Finance Act 1976 s.57(2).

F9 See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 754(9)—application to s. 754 (controlled foreign companies.).

F10 Words in s. 118(1)(b) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(b) (with ss. 60, 101(1), 171, 201(3))

F11 A development land tax provision added byDevelopment Land Tax Act 1976 Sch.8 para.32. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F12 Definition in s. 118(1)(b) inserted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(c) (with ss. 60, 101(1), 171, 201(3))

F13 SeeFinance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.

F14 Finance (No. 2) Act 1987 s. 94.

F15 Proviso repealed byFinance Act 1970 s.36(8)andSch.8 Part VII.

F16 Finance Act 1989 s. 149(3)(b)but not to affect the making of assessments before 1983-84or for accounting periods ending before 1 April 1983. Previously

“sections 37 to 39”.

Marginal Citations

M1 1960

s. 63(2).

M2 1960

s. 63(3).

M3 [1952 s. 501(1); 1960 s.63(4).]

118 Interpretation. [1952 s.526(1).] S

(1) In this Act, unless the context otherwise requires—

• “Act” includes an Act of the Parliament of Northern Ireland F17 and “enactment” shall be construed accordingly,

• “the Board” means the Commissioners of Inland Revenue,

• “body of persons” means any body politic, corporate or collegiate, and any company, fraternity, fellowship and society of persons, whether corporate or not corporate,

• “branch or agency” means any factorship, agency, receivership, branch or management, and “branch or agent” shall be construed accordingly F18 ,

• “chargeable gain” has the same meaning as in [the [F19 1992 Act]],

• “chargeable period” means a year of assessment or a company’s accounting period,

• “collector” means any collector of taxes,

• “company” has the meaning given by [sections 419 and 420 F20 ] of the principal Act (with section 468 F20 ] of that Act) . . . F21 ,

• “incapacitated person” means any infant, person of unsound mind, lunatic, idiot or insane person,

• [F22 “infant”, in relation to Scotland, except in section 73 of this Act, means a person under legal disability by reason of nonage, and, in the said section 73, means a person under the age of 18 years.]

• “inspector” means any inspector of taxes,

• “neglect” means negligence or a failure to give any notice, make any return or to produce or furnish any document or other information required by or under the Taxes Acts F23 ,

• “the principal Act” means the Income and Corporation Taxes Act [1988 F20 ],

• “return” includes any statement or declaration under the Taxes Acts,

• “tax”, where neither income tax nor capital gains tax nor corporation tax [nor development land tax F24 ] is specified, means any of those taxes [except that in sections 20, 20A, 20B, 20C and 20D it does not include development land tax F25 ],

• “the Taxes Acts” F26 means this Act and—

(a) the Tax Acts . . . [Repealed by Income and Corporation Taxes Act 1988 s. 844and Sch. 31.See 1987edition for text] and

(b) [F27 the Taxation of Chargeable Gains Act 1992] and all other enactments relating to capital gains tax,

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28 [F29 “the 1992 Act ” means the Taxation of Chargeable Gains Act Act 1992.]

• “trade” includes every trade, manufacture, adventure or concern in the nature of trade F30 .

M4 (2) For the purposes of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Board or the Commissioners or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done he shall be deemed [not to have failed to do it unless the excuse ceased and, after the excuse ceased, he shall be deemed F31 ] not to have failed to do it if he did it without unreasonable delay after the excuse had ceased:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32

F30 M5 (3) For the purposes of [section 36 F33 ] and Part X of this Act, an assessment made in the partnership name and the tax charged in such an assessment shall, according to the law in Scotland as well as according to the law elsewhere in the United Kingdom, be deemed to be respectively an assessment made on the partners and tax charged on and payable by them F30 .

M6 (4) For the purposes of this Act, the amount of tax covered by any assessment shall not be deemed to be finally determined until that assessment can no longer be varied, whether by any Commissioners on appeal or by the order of any court.

Textual Amendments

F17 See theNorthern Ireland Constitution Act 1973 (c.36), s.40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.

F18 See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) ss. 606and 612 (administration of retirement benefits schemes)—definition applied.

F19 Words in s. 118(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(a) (with ss. 60, 101(1), 171, 201(3))

F20 Income and Corporation Taxes Act 1988 Sch. 29 para. 32.

F21 Words omitted related to development land tax. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F22 Definition in s. 118(1) inserted (S.) (25.9.1991) by Age of Legal Capacity (Scotland) Act 1991 (c. 50, SIF 49:8), ss. 10(1), 11(2), Sch. 1 para. 34 (with s. 1(3)

F23 See Finance Act 1988 (c. 39, SIF 63:1,2) s. 127—production of computer records. Definition repealed by Finance Act 1989 s. 187and Sch. 17 Part VIIIbut does not affect the making of assessments for years before 1983-84or accounting periods ending before 1 April 1983.

F24 Development Land Tax Act 1976 s.41andSch.8 para.32.Repealed byFinance Act 1985 s.98(6)andSch.27 Part Xin respect of disposals taking place on or after19March1985.

F25 Finance Act 1976 s.57(2).

F26 See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 754(9)—application to s. 754 (controlled foreign companies.).

F27 Words in s. 118(1) substituted (6.3.1992) with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(b) (with ss. 60, 101(1), 171, 201(3))

F28 A development land tax provision added byDevelopment Land Tax Act 1976 Sch.8 para.32. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F29 Definition in s. 118(1) inserted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(c) (with ss. 60, 101(1), 171, 201(3))

F30 SeeFinance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.

F31 Finance (No. 2) Act 1987 s. 94.

F32 Proviso repealed byFinance Act 1970 s.36(8)andSch.8 Part VII.

F33 Finance Act 1989 s. 149(3)(b)but not to affect the making of assessments before 1983-84or for accounting periods ending before 1 April 1983. Previously

“sections 37 to 39”.

Marginal Citations

M4 1960

s. 63(2).

M5 1960

s. 63(3).

M6 [1952 s. 501(1); 1960 s.63(4).]