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Introductory Text
PART I Administration
1.Taxes under care and management of the Board
2.General Commissioners
3.Clerk to General Commissioners
4.Special Commissioners
5.General and Special Commissioners
6.Declarations on taking office
PART II Returns of Income and Gains
Income tax
7.Notice of liability to tax
8.Return of income
9.Partnership return
Corporation tax
10.Notice of liability to corporation tax
11.Return of profits
Capital gains
12.Information about chargeable gains
PART III Other Returns and Information
13.Persons in receipt of taxable income belonging to others
14.Return of lodgers and inmates
15.Return of employees, etc.
16.Fees, commissions, etc.
17.Interest paid or credited by banks etc. without deduction of income tax
18.Interest paid without deduction of income tax
19.Information for purposes of Schedule A
Production of accounts, books and other information
20.Powers in connection with trades, professions and vocations
21.Stock jobbers' transactions
Surtax
22.Additional particulars for surtax
23.Power to obtain copies of registers of securities
24.Power to obtain information as to income from securities
Chargeable gains
25.Issuing houses, stockbrokers, auctioneers, etc.
26.Nominee shareholders
27.Settled property
28.Non-resident companies and trusts
PART IV Assessment and Claims
29.Assessing procedure
30.Recovery of tax repaid in consequence of fraud or negligence
31.Right of appeal
Relief for excessive assessments
32.Double assessment
33.Error or mistake
Time limits
34.Ordinary time limit of six years
35.Emoluments received after year for which they are assessable
36.Fraud or wilful default
37.Neglect: income tax and capital gains tax
38.Modification of s. 37 in relation to partnerships
39.Neglect: corporation tax
40.Assessment on personal representatives
41.Leave of General or Special Commissioners required for certain assessments
Claims
42.Procedure for making claims
43.Time limit for making claims
PART V Appeals and Other Proceedings
Jurisdiction
44.General Commissioners
45.Quorum of Special Commissioners
46.General and Special Commissioners
47.Special jurisdiction relating to tax on chargeable gains
Proceedings before Commissioners
48.Application to appeals and other proceedings
49.Proceedings brought out of time
50.Procedure
51.Power of Commissioners to obtain information from appellant
52.Evidence
53.Summary award of penalties
54.Settling of appeals by agreement
55.Recovery of tax not in dispute
56.Statement of case for opinion of the High Court
Chargeable gains
57.Regulations about appeals
Northern Ireland
58.Proceedings in tax cases in Northern Ireland
59.Election for county court in Northern Ireland
PART VI Collection and Recovery
60.Issue of demand notes and receipts
Distraint and poinding
61.Distraint by collectors
62.Priority of claim for tax
63.Recovery in Scotland
64.Priority of claim for tax in Scotland
Court proceedings
65.Magistrates' courts
66.County courts
67.Inferior courts in Scotland
68.High Court, etc.
Supplemental
69.Interest on tax
70.Evidence
PART VII Persons Chargeable in a Representative Capacity, etc.
Income tax
71.Bodies of persons
72.Trustees, guardians, etc. of incapacitated persons
73.Further provision as to infants
74.Personal representatives
75.Receivers appointed by a court
76.Protection for certain trustees, agents and receivers
Capital gains tax
77.Application of Part VII to capital gains tax
PART VIII Charges on Non-Residents
Income tax
78.Method of charging non-residents
79.Profits from branch or agency
80.Charge on percentage of turnover
81.Taxation on basis of merchanting profit
82.Savings
83.Responsibilities and indemnification of persons in whose name a non-resident person is chargeable
Capital gains tax
84.Gains from branch or agency
Corporation tax
85.Application of Part VIII to corporation tax
PART IX Interest on Overdue Tax
86.Interest on overdue tax
87.Interest on overdue income tax on company distributions etc.
88.Interest on tax recovered to make good loss due to taxpayer's fault
89.The prescribed rate of interest
90.Disallowance of relief for interest on tax
91.Effect on interest of reliefs
92.Remission in certain cases of interest on tax in arrear by reason of exchange restrictions
PART X Penalties, etc.
93.Failure to make return for income tax or capital gains tax
94.Failure to make return for corporation tax
95.Incorrect return or accounts for income tax or capital gains tax
96.Incorrect return or accounts for corporation tax
97.Incorrect return or accounts: supplemental
98.Special returns, etc.
99.Assisting in making incorrect return, etc.
100.Procedure for recovery of penalties
101.Evidence of profits for purposes of preceding provisions of Part X
102.Mitigation of penalties
103.Time limit for recovery of penalties
104.Saving for criminal proceedings
105.Evidence in cases of fraud or wilful default
106.Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction
Scotland
107.Criminal liability for false statements made to obtain allowances
PART XI Miscellaneous and Supplemental
Companies
108.Responsibility of company officers
109.Tax at the standard rate on close companies
Valuation
110.Valuation of land: power of entry
111.Valuation of assets: power to inspect
Documents
112.Loss, destruction or damage to assessments, returns, etc.
113.Form of returns and other documents
114.Want of form or errors not to invalidate assessments, etc.
115.Delivery and service of documents
116.Receipts, etc. exempt from stamp duty
Northern Ireland
117.Action of ejectment in Northern Ireland
Interpretation
118.Interpretation
PART XII General
119.Commencement and construction
120.Short title
SCHEDULES
SCHEDULE 1
Forms of Declarations
PART I General and Special Commissioners and Others
PART II Commissioners of Inland Revenue
PART III Inspectors, Collectors and other Officers
SCHEDULE 2
Jurisdiction in Appeals on Claims
Appeal from inspector
1.(1) Except as otherwise provided by the following provisions of...
2.(1) An appeal from a decision of an inspector on...
Appeal from Board
3.Except as otherwise provided by any provision of the Taxes...
SCHEDULE 3
Rules for Assigning Proceedings to Commissioners
SCHEDULE 4
Savings and Transitory Provisions
Declaration of secrecy
1.(1) Section 6(4) of this Act shall not apply to...
Information about interest paid or credited without deduction of tax by banks, etc.
2.A notice served under section 29 of the Income Tax...
Assessments
3.(1) Section 36 of this Act shall not apply to...
Claims
4.(1) This paragraph has effect as respects relief under any...
5.An appeal, or other proceedings in the nature of an...
6.(1) Any relief obtainable under section 87(8) of the Finance...
Choice of Commissioners to hear proceedings
7.Neither section 44 of this Act nor any other provision...
Settling of appeals by agreement
8.Section 54 of this Act shall apply to the Board...
Interest on tax
9.(1) For the purposes of section 86(3) of this Act,...
Penalties, etc.
10.Section 98 of this Act shall have effect as if...
11.Section. 103(2) of this Act shall not apply to tax...
12.The repeals made by the principal Act shall not affect...
Northern Ireland
13.For the purposes of section 3 of the Northern Ireland...
14.Part V of this Act, and the repeal by the...