- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (25/02/2005)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2009
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Taxes Management Act 1970, Section 13 is up to date with all changes known to be in force on or before 30 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Every person who, in whatever capacity, is in receipt of any money or value, or of any profits or gains from any of the sources mentioned in the Income Tax Acts, of or belonging to another person who is chargeable to income tax in respect thereof, or who would be so chargeable if he were resident in the United Kingdom and not an incapacitated person, shall, whenever required to do so by a notice given to him by an inspector, prepare and deliver, within the time mentioned in the notice, a return F1... , signed by him, containing—
(a)a statement of all such money, value, profits or gains, and
(b)the name and address of every person to whom the same belong, and
(c)a declaration whether every such person is of full age, F2... , or is resident in the United Kingdom or is an incapacitated person.
(2)If any person described above is acting jointly with any other person, he shall, in like manner, deliver a return of the names and addresses of all persons joined with him at the time of delivery of the return mentioned in subsection (1) above.
F3[(3)A notice under this section shall not require information as to any money, value, profits or gains received in a year of assessment ending more than three years before the date of the giving of the notice.]
Textual Amendments
F1 Words omitted repealed by Finance Act 1970 (c. 24, SIF 63:1,2) s.36andSch.8 Part VII.
F2 Words repealed by Finance Act 1988 (c. 39, SIF 63:1,2) s. 148and Sch. 14 Part VIIIfor1990-91and subsequent years.
F3Finance Act 1988 (c. 39) s. 123(1)with respect to notices given on or after 29July 1988.
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