- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
20. Section 59A of the Management Act(1) (payments on account of income tax) (“section 59A”) shall have effect in relation to payments to be made to the Board by virtue of section 42A in respect of any tax as if any reference in section 59A to income tax deducted at source included a reference to such payments.
Section 59A was inserted by section 192 of the Finance Act 1994 (c. 9) with respect to the year 1996-97 and subsequent years of assessment, and was amended by section 108 of the Finance Act 1995. The section as amended was modified as respects the year 1996-97 by paragraph 2 of Schedule 21 to the Finance Act 1995.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: