Taxes Management Act 1970

PART VI U.K. COLLECTION AND RECOVERY

Modifications etc. (not altering text)

C1 Pt. 6 applied (with modifications) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)

C2 Pt. 6 applied by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)

60 Issue of demand notes and receipts. [1952 s.73; 1964(M) Sch.IV; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Every collector shall, when the tax becomes due and payable, make demand of the respective sums given to him in charge to collect, from the persons charged therewith, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require .

(2) On payment of the tax, the collector shall if so requested give a receipt .

Modifications etc. (not altering text)

C3 S. 60 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C4 S. 60 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

Distraint and poinding U.K.

61 Distraint by collectors. [1952 s.74; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) If a person neglects or refuses to pay the sum charged, upon demand made by the collector, the collector shall, for non-payment thereof, distrain upon the lands, tenements and premises in respect of which the tax is charged, or distrain the person charged by his goods and chattels, and all such other goods and chattels as the collector is hereby authorised to distrain .

(2) For the purpose of levying any such distress, a collector may, after obtaining a warrant for the purpose signed by the General Commissioners, break open, in the daytime, any house or premises, calling to his assistance any constable.

Every such constable shall, when so required, aid and assist the collector in the execution of the warrant and in levying the distress in the house or premises.

(3) A levy or warrant to break open shall be executed by, or under the direction of, and in the presence of, the collector.

(4) A distress levied by the collector shall be kept for five days, at the costs and charges of a person neglecting or refusing to pay.

(5) If the person aforesaid does not pay the sum due, together with the costs and charges within the said five days, the distress shall be appraised by two or more inhabitants of the parish in which the distress is taken, or by other sufficient persons, and shall be sold by public auction by the collector for payment of the sum due and all costs and charges.

The costs and charges of taking, keeping, and selling the distress shall be retained by the collector, and any overplus coming by the distress, after the deduction of the costs and charges and of the sum due, shall be restored to the owner of the goods distrained. F1

Textual Amendments

F1 See Finance Act 1989 s. 152for changes from a day to be appointed.

Modifications etc. (not altering text)

C5 S. 61 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

62 Priority of claim for tax. [1952 s.75; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) [If at any time at which any goods or chattels belonging to any person (in this section referred to as “the person in default”) are F2 ] liable to be taken by virtue of any execution or other process, warrant, or authority whatever, or by virtue of any assignment, on any account or pretence whatever, except at the suit of the landlord for rent, [the person in default is in arrears in respect of any such claims as are referred to in subsection (1A) below, the goods or chattels may not be so taken unless on demand made by the collector F2 ] the person at whose suit the execution or seizure is made, or to whom the assignment was made, pays or causes to be paid to the collector, before the sale or removal of the goods or chattels, all [such sums as have fallen due at or before the date of seizure F2 ].

[(1A) The sums referred to in subsection (1) above are—

(a) sums due from the person in default on account of deductions of income tax from emoluments paid during the period of twelve months next before the date of seizure, being deductions which the person in default was liable to make under section 203 of the principal Act (pay as you earn) less the amount of the repayments of income tax which he was liable to make during that period; and

(b) sums due from the person in default in respect of deductions required to be made by him for that period under section 559 of the principal Act (sub-contractors in the construction industry) F3 .]

(2) [If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the collector may F4 ] distrain the goods and chattels notwithstanding the seizure or assignment, and [may proceed F4 ] to the sale thereof, as prescribed by this Act, for the purpose of obtaining payment of the whole of [those sums F4 ], and the reasonable costs and charges attending such distress and sale, and every collector so doing shall be indemnified by virtue of this Act.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

Textual Amendments

F2 Words in s. 62(1) substituted by Finance Act 1989 (c. 26), s. 153(2).

F3 S. 62(1A) inserted by Finance Act 1989 (c. 26), s. 153(3).

F4 Words in s. 62(2) substituted by Finance Act 1989 (c. 26), s. 153(4).

F5 A development land tax provision added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.17. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

63 [Recovery of tax in Scotland [1952 s.76; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Subject to subsection (3) below, in Scotland, where any tax is due and has not been paid, the sheriff, on an application by the collector accompanied by a certificate by the collector—

(a) stating that none of the persons specified in the application has paid the tax due by him;

(b) stating that the collector has demanded payment under section 60 of this Act from each such person of the amount due by him;

(c) stating that 14 days have elapsed since the date of such demand without payment of the said amount; and

(d) specifying the amount due and unpaid by each such person,

shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by way of the diligences mentioned in subsection (2) below, of the amount remaining due and unpaid.

(2) The diligences referred to in subsection (1) above are—

(a) a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987;

(b) an earnings arrestment;

(c) an arrestment and auction of furthcoming or sale.

(3) Paragraph (c) of subsection (1) above shall not apply to an application under that subsection [insofar as it relates to sums due in respect of—

(a) deductions of income tax which any person specified in the application was liable to make under section 203 of the principal Act (pay as you earn); or

(b) deductions required to be made under section 559 of the principal Act (sub-contractors in the construction industry) by any person specified in the application F6 .]

[(4) In this section references to amounts of tax due and references to sums due in respect of deductions include references to amounts which are deemed to be—

(a) amounts of tax which the person is liable to pay by virtue of the Income Tax (Employments) Regulations 1973; or

(b) amounts which the person is liable to pay by virtue of the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 F7 .]

Subordinate Legislation Made

P1 S. 63(1): s. 63(1) power exercised by S.I.1991/1920

For previous exercises of power see Index to Government Orders

Textual Amendments

F6 Finance Act 1989 s. 154(2).Previously

“which relates to tax deducted from the emoluments of an office or employment by virtue of regulations under section [203(a)] of the principal Act.”

(a)Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) Sch. 29 para. 32.

F7 Finance Act 1989 s. 154(3).

63A Sheriff officer’s fees and outlays. U.K.

(1) Subject to subsection (2) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987 (expenses of poinding and sale), the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.

(2) No fee shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the collector for, sums paid to him by the debtor in respect of the amount owing F8 .]

Textual Amendments

F8 Debtors (Scotland) Act 1987 (c. 18) s. 74(1)and Sch. 4 para. 2from 30 November 1988 (by S.I. 1988 No. 1818 (C. 66)).Previously

“Recovery in Scotland.63. In Scotland, the following provisions shall have effect— (1) Upon certificate made to them by the collector that any tax is due and not paid, the General Commissioners, or sheriff or sheriff substitute for the county, shall issue a warrant for the collector recovering the said tax by poinding the goods and effects of any person entered in the certificate as being a defaulter, and any person who has made default in paying any sum which may be levied on him in respect of tax may be entered in the certificate as a defaulter, notwithstanding that he was not named in the assessment to tax: (2) The warrant shall be executed by the sheriff officers of the county: (3) The goods and effects so poinded shall be detained and kept on the ground, or at the house where the same were poinded, or in such other place of which the owner shall have notice, near to the said ground or house, as the officer so poinding the same shall think proper, for the space of five days, during which time the said goods and effects shall remain in the custody of the said officer, and liable to the payment of the whole tax in arrear and to the costs to be paid to the officer who poinded the same as hereinafter directed, unless the owner from whom the same were poinded shall redeem the same, within the said space of five days, by payment to the officer of the said tax in arrear and costs, to be settled in the same manner as if the said goods and effects had been sold as hereinafter directed: (4) The goods and effects so poinded shall, after the expiration of the said five days, be valued and appraised by any two persons to be appointed by the officer (which two persons shall be obliged to value the same, under the penalty of £2 for each neglect or refusal), and shall be sold and disposed of, at a sum not less than the value, by the officer who does poind the same: (5) The value shall be applied, in the first place to the satisfaction and payment of the tax owing by the person whose goods are so poinded, and, in the second place, to the payment for the trouble of the officer so poinding, at the rate of two shillings per pound of the tax for which the goods shall be so poinded unless the owner from whom the same were poinded shall redeem the same by payment of the appraised value, within the space of five days after the valuation, to the officer who poinded the same: (6) In case any surplus remains of the price or value, after payment of the said tax, and after payment of what is allowed to be retained by the officer in manner herein directed, such surplus shall be returned to the owner from whom the goods were poinded: (7) in case no purchaser appears at the said sale, then the said goods and effects, so poinded, shall be consigned and lodged in the hands of the sheriff of the county, or his substitute, and if not redeemed by the owner within the space of five days after the consignment in the hands of the said sheriff or sheriff substitute, the same shall be rouped, sold, and disposed of by order of the sheriff, in such manner, and at such time and place, as he shall appoint, he always being liable to the payment of the tax to the collector, and to payment to the officer who shall have poinded the same, for his trouble and expense, as before stated, and to the fees due to the officer, and being, in the third place, entitled to one shilling per pound of the value of the goods so disposed of, for his own pains and trouble, after preference and allowance of the said tax, and of what is appointed to be paid to the officer for his trouble: (8) There shall also be allowed, to the officer so poinding, the expense of preserving the said goods and effects, and of maintaining the cattle, if there should happen to be any among the goods and effects so poinded, from the time of poinding the same, during the period allowed to the owner to redeem them, and also the expense of the sale; and in like manner the expense shall be allowed to the sheriff or sheriff substitute, for preserving and maintaining the goods or cattle poinded, during the period that the owner is allowed to redeem, after consignment in his hands, and until the sale thereof, and also the expense of the sale: (9) Every auctioneer, or seller by commission, selling by auction, in Scotland, any goods or effects whatsoever by any mode of sale at auction, shall, at least three days before he begins any sale by way of auction, deliver or cause to be delivered to the collector a notice in writing, signed by such auctioneer or seller by auction, specifying therein the particular day when such sale is to begin, and the name and surname of the person whose goods and effects are to be sold, with his place of residence: (10) If any such auctioneer or seller by auction shall sell any such goods and effects by way of auction, without delivering the notice hereinbefore required to be delivered, every such auctioneer, or person selling by auction, offending therein shall, for every such offence, incur a penalty of £50.”

64 Priority of claim for tax in Scotland. [1952 s.77; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) [If at any time at which any movable goods and effects belonging to any person (in this section referred to as “the person in default”) are F9 ] liable to be taken by virtue of any poinding, sequestration for rent, or diligence whatever, or by any assignation, [the person in default is in arrears in respect of any such sums as are referred to in subsection (1A) below, the goods and effects may not be so taken unless on demand made by the collector F10 ] the person proceeding to take the said goods and effects pays [such sums as have fallen due at or before the date of poinding or, as the case may be, other diligence or assignation F10 .]

[(1A) The sums referred to in subsection (1) above are—

(a) sums due from the person in default on account of deductions of income tax from emoluments paid during the period of twelve months next before the date of poinding, being deductions which the person in default was liable to make under section 203 of the principal Act (pay as you earn) less the amount of the repayments of income tax which he was liable to make during that period; and

(b) sums due from the person in default in respect of deductions required to be made by him for that period under section 559 of the principal Act (sub-contractors in the construction industry) F11 .]

(2) [If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the sums shall F12 ], notwithstanding any [proceedings F12 ] for the purpose of taking the said moveable goods and effects, be recoverable by poinding and selling the said moveable goods and effects under warrant obtained in conformity with the provisions contained in section 63 above.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

Textual Amendments

F9 Finance Act 1989 s. 155(2)(a).Previously

“No moveable goods and effects belonging to any person in Scotland, at the time any tax became in arrear or was payable, shall be”.

F10 Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(b)(c).

F11 Finance Act 1989 s. 155(3)

F12 Words in s. 64(2) substituted by Finance Act 1989 (c. 26), s. 155(4)(a)(b).

F13 A development land tax provision added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.18 Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

Court proceedings U.K.

65 Magistrates’ courts. [1952 s.78(1)(2)(5); 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Where—

(a) the amount of any tax for the time being due and payable under any assessment is less than [£500 F14 ], or

(b) the tax under any assessment is payable by instalments and the sum for the time being due and payable in respect of any of those instalments is less than [£500 F14 ],

the tax shall, without prejudice to any other remedy, be recoverable summarily as a civil debt by proceedings commenced in the name of a collector.

(2) All or any of the sums due in respect of tax from any one person and payable to any one collector (being sums which are by law recoverable summarily) may, whether or not they are due under one assessment, be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document as aforesaid shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.

(3) Proceedings under this section for the recovery of any tax charged under Schedule E may be brought in England and Wales at any time within one year from the time when the matter complained of arose.

M1 (4) It is hereby declared that in subsection (1) above the expression “recoverable summarily as a civil debt” in respect of proceedings in Northern Ireland means recoverable [in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981 F15 ].

[(5) The Treasury may by order made by statutory instrument increase the sums specified in sub-section (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament F16 .]

Textual Amendments

F14 S.I. 1989 No. 1300from September 1989.Previously

“£250”

by Finance Act 1984 s. 57(1).Previously

“£50”

F15 Finance Act 1984 s. 57(1).Previously

“in the manner provided by the Summary Jurisdiction Acts for the recovery of sums declared under enactments of the Parliament of Northern Ireland(a) to be a debt recoverable summarily(b)”.

(a)

See theNorthern Ireland Constitution Act 1973 (c.36) s.40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.

(b)

See— Finance Act 1935 s.34 (reproduced inPart II Vol.5)—application of theSummary Jurisdiction Acts (Northern Ireland).Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1971 No.1960) (inPart III Vol.5) regns. 9to12recovery from contractor of sums deductible from payments to sub-contractors. Income Tax (Employments) Regulations 1973 (1973 No.334) (inPart III Vol.5) regn.28—recovery from employer of tax deductible under P.A.Y.E. scheme.Administration of Justice Act 1970 ss.11to14andSch.4 (inPart II Vol.5)—special enforcement provisions.

F16 Finance Act 1984 s.57(1)(c).

Marginal Citations

M1 1964

(M) s.8(6).

66 County courts. [1964(M) s.8(1); 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) [F17 Tax due and payable under any assessment may, in England and Wales, and in Northern Ireland where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980,]without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings in a county court commenced in the name of a collector.

M2 [(2) An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section in a county court in England and Wales F18 .]

F19 (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20 (3) In this section as it applies in Northern Ireland the expression “county court” shall mean a county court held for a division under the County Courts (Northern Ireland) Order 1980.]

(4) Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this section, and Part III of the County Courts [(Northern Ireland) Order 1980 F21 ] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland .

Textual Amendments

F17 Words in s. 66(1) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F18 Finance Act 1984 s.57(2).Previously

“(2) Any barrister who is an officer of the Board may appear in, conduct, defend and address the court in any legal proceedings under this section in a county court in England or Wales(a)”.

(a)

See alsoInland Revenue Regulation Act 1890 (c. 21, SIF 63:1) s.27 (reproduced inPart II Vol.5)—representation of Commissioners of Inland Revenue by solicitors in county court proceedings.

F19 S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch. Pt. I

F20 S. 66(3) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F21 S.I. 1980/397 (N.I.3), art 68(2), Sch. 1 Part II with effect from 19 April 1980.

Modifications etc. (not altering text)

C6 S. 66 extended by S.I. 1991/724, art. 2(1)(f)

C7 S. 66 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 66 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits)

Marginal Citations

M2 1964

(M) s.8(3).

67 Inferior courts in Scotland. [1964(M) s.8(4); 1965 Sch.X 1(1); 1966 Sch.VI 13.] [1971 c.58.] U.K.

(1) In Scotland, where the amount of tax for the time being due and payable under any assessment [does not exceed the sum for the time being specified in section 35(1)(a) of the Sheriff Courts (Scotland) Act 1971 F22 ] the tax may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings commenced in the name of a collector in the sheriff court . . . F23 .

M3 (2) Sections 65 and 66 above shall not apply in Scotland F24 .

Textual Amendments

F22 Finance Act 1976 s.58(1)having effect on1September1976.From September1976 S.I. 1976 No.900substituted the sum of£500for the sum of£250previously stated in theSheriff Courts (Scotland) Act 1971 (c.58) s.35(1)(a).

F23 Sheriff's small debt court abolished from 1 September 1976 by Sheriff Courts (Scotland) Act 1971 (c.58), s.35(2). Words omitted repealed by Finance Act 1976 (c. 40), s.58(1), Sch.15 Part III from that date..

F24 S.I. 1980 No.397 (N.I.3). Art 68(2)and Sch. 1 Part IIwith effect from 19 April 1980.

Marginal Citations

M3 1964

(M) s.8(4); Sch.VI.

68 High Court, etc. [1952 s.79; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Any tax may be sued for and recovered from the person charged therewith in the High Court as a debt due to the Crown, or by any other means whereby any debt of record or otherwise due to the Crown can, or may at any time, be sued for and recovered, as well as by the other means specially provided by this Act for levying the tax.

M4 (2) All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer .

Modifications etc. (not altering text)

C8 S. 68 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 68 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

Marginal Citations

M4 1952 s.522; 1965 Sch.X 1(1); 1966 Sch.VI 13.

Supplemental U.K.

69 Interest on tax. [1967 s.40(4)(6)(a).] U.K.

Interest charged under Part IX of this Act shall be treated for the purposes—

(a) of sections 61, 63 and 65 to 68 above , and

(b) of section 35(2)(g)(i) of the Crown Proceedings Act 1947 (rules of court to impose restrictions on set-off and counterclaim where the proceedings or set-off or counterclaim relate to taxes) and of any rules of court (including county court rules) for England and Wales or Northern Ireland, which impose such a restriction, and

(c) of section 35(2)(b) of the said Act of 1947 as set out in section 50 of that Act (which imposes corresponding restrictions in Scotland),

as if it were tax charged and due and payable under the assessment to which it relates F25 .

Textual Amendments

F25 See—Finance (No. 2) Act 1987 ss. 86(1) and 95(2), (3)for additional wording to be inserted for accounting periods after a day to be appointed (not earlier than 31 March 1992).Finance Act 1989 s. 157(5)for words to replace those following (c) where interest is charged under s. 86 Table para. 5in accordance with Finance Act 1989 s. 157(5)—carry back of surplus ACT. (Ceases to have effect for accounting periods ending after the appointed day).

Modifications etc. (not altering text)

C9 S. 69 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C10 S. 69 applied (with modifications) by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

70 Evidence. [1952 s.71; 1964(M) Sch.IV; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Where tax is in arrear, a certificate of the inspector or any other officer of the Board that tax has been charged and is due, together with a certificate of the collector that payment of the tax has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown; and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate until the contrary is proved .

M5 (2) A certificate of a collector that interest is payableunder section 86 F26 [or 87 F27 ] of this Act F28 and that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown, and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved .

[(3) A certificate of the inspector or any other officer of the Board that it has been determined that tax carries interest under section 88 of this Act, together with a certificate of the collector that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence—

(a) that interest is chargeable on the tax from the date when for the purposes of section 88 of this Act the tax ought to have been paid, and

(b) that the sum mentioned in the certificate is unpaid and is due to the Crown;

and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved F29 .]

M6 (4) A written statement as to the wages, salaries, fees, and other emoluments paid for any period to the person against whom proceedings are brought under section 65, 66 or 67 of this Act, purporting to be signed by his employer for that period or by any responsible person in the employment of the employer, shall in such proceedings be prima facie evidence that the wages, salaries, fees and other emoluments therein stated to have been paid to the person charged have in fact been so paid.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30

Textual Amendments

F26 See—Finance (No. 2) Act 1987 s. 86(3)—the reference to s. 86includes a reference to Taxes Management Act 1970 s. 87Afor accounting periods ending after a day to be appointed.Finance Act 1988 (c. 39, SIF 63:1,2) Sch. 5 para. 11(2)—reference to s. 86includes a reference to Finance Act 1988 Sch. 5 para. 3(4)—interest on underwriters' liabilities.

F27 Finance Act 1985 s.93(7)andSch.25 para.6.Previously

“86A or 87”

by Finance Act 1980 s.115.Originally

“or 87”.

F28 SeeOil Taxation Act 1975 s.1and Sch.2 para.1(1)—Oil Taxation Acts—regarding modification in relation to petroleum revenue tax and supplementary petroleum duty.

F29 Finance Act 1989 (c. 26), s. 160(3).

F30 See Finance (No. 2) Act 1987 ss. 84(4) and 95(2), (3)for new subsection (5) re penalties incurred after a day to be appointed. Repealed by Finance Act 1989 s. 187and Sch. 17 Part VIII.

Modifications etc. (not altering text)

C11 S. 70 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 70 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

Marginal Citations

M5 1952 s.495(5); 1965 Sch.X 1(1), Sch.XV 8.

M6 1952 s.78(3); 1964(M) s.8(2).