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Finance Act 2004

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Changes over time for: Cross Heading: Recovery of tax in Scotland

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Point in time view as at 01/01/2011.

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There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Recovery of tax in Scotland. Help about Changes to Legislation

Recovery of tax in ScotlandU.K.

5(1)Section 63 of the Taxes Management Act 1970 (c. 9) is amended as follows.U.K.

(2)In subsection (3)(b) (application for summary warrant relating to sums due in respect of deductions required to be made under section 559 of the Taxes Act 1988: no requirement to state that 14 days have elapsed since demand) for “section 559 of the principal Act” substitute “ section 61 of the Finance Act 2004 ”.

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