Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: Tax position is up to date with all changes known to be in force on or before 01 March 2025. 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.
Textual Amendments
F1Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14
64(1)In this Schedule, except as otherwise provided, “tax position”, in relation to a person, means the person's position as regards any tax, including the person's position as regards—U.K.
(a)past, present and future liability to pay any tax,
(b)penalties and other amounts that have been paid, or are or may be payable, by or to the person in connection with any tax, and
(c)claims, elections, applications and notices that have been or may be made or given in connection with [F2the person's liability to pay] any tax,
and references to a person's position as regards a particular tax (however expressed) are to be interpreted accordingly.
(2)References in this Schedule to a person's tax position include, where appropriate, a reference to the person's position as regards any deductions or repayments of tax, or of sums representing tax, that the person is required to make—
(a)under PAYE regulations,
(b)under Chapter 3 of Part 3 of FA 2004 or regulations made under that Chapter (construction industry scheme), or
(c)by or under any other provision of the Taxes Acts.
[F3(2A)References in this Schedule to a person's tax position also include, where appropriate, a reference to the person's position as regards the withholding by the person of another person's PAYE income (as defined in section 683 of ITEPA 2003).]
(3)References in this Schedule to the tax position of a person include the tax position of—
(a)a company that has ceased to exist, and
(b)an individual who has died.
(4)References in this Schedule to a person's tax position are to the person's tax position at any time or in relation to any period, unless otherwise stated.]
Textual Amendments
F2Words in Sch. 36 para. 64(1)(c) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 22(2)
F3Sch. 36 para. 64(2A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 22(3)
Commencement Information
I1Sch. 36 para. 64 in force at 1.4.2009 by S.I. 2009/404, art. 2
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