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Taxes Management Act 1970
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Changes over time for: Section 40
Version Superseded: 19/04/1991
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40 Assessment on personal representatives. [1952 s.47(2); 1961 s.28(2); 1965 Sch.X 1(1).] [1960 s.53; 1965 Sch.X 1(1).]U.K.
(1)For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35 or 36 above shall in no case extend beyond the end of the third year next following the year of assessment F1 in which the deceased died F2.
(2)Subject to section 41 below F3, for the purpose of making good to the Crown any loss of tax attributable to the [fraudulent or negligent conduct F4] of a person who has died, an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time before the end of the third year next following the year of assessment F1 in which he died.
(3)In this section F5“tax” means income tax or capital gains tax F6.
[(4)Any act or omission such as is mentioned in section 98B below, on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsection (2) above to be the act or omission of each member of the grouping F7.] F8
Textual Amendments
F1 See—S.I. 1984 No. 896 regn. 4(2) (in Part III Vol.5) regn. 4(2)and S.I. 1989 No. 421, Schedulemodification in relation to Underwriters.S.I. 1990 No. 627, regn. 3(2)and Schedule (in Part III Vol. 5)—modification in relation to underwriters in 1987-88.
F2 See Finance (No. 2) Act 1987 s. 84(7)—nothing in ss. 34 to 40applies to assessments made under Finance (No. 2) Act 1987 s. 84.
F3 Words repealed by Finance Act 1989 s. 187and Sch. 17 Part VIII.
F4Finance Act 1989 s. 149 para. (4)(a)(ii)but not to affect making of assessments before 1983-84or for accounting periods ending before 1April 1983.Previously
“fraud, wilful default or neglect”.
F5 Amended in relation to development land tax byDevelopment Land Tax Act 1976 Sch.8 para.9and restored to the original byFinance Act 1985 s.93(7)andSch.25 para.5.
F6 See Finance Act 1988 (c. 39, SIF 63:1,2) Sch. 5 para. 9mdash;underwriter's agent.
F7Finance Act 1990 s. 69and Sch. 11 para. 4(2)on and after 1July 1989.
F8 Development land tax provisions were added byDevelopment Land Tax Act 1976 Sch.8 para.9Development Land Tax Act 1976 repealed byFinance Act 1985 s.98(6)andSch.27 Part X.
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