Taxes Management Act 1970

Income Tax U.K.

71 Bodies of persons. U.K.

(1) F1 ... every body of persons shall be chargeable to income tax in like manner as any person is chargeable under the Income Tax Acts.

(2) Subject to section 108 of this Act, the chamberlain or other officer acting as treasurer, auditor or receiver for the time being of any body of persons chargeable to income tax shall be answerable for doing all such acts as are required to be done under the Income Tax Acts for the purpose of the assessment of the body and for payment of the tax.

(3) Every such officer as aforesaid may from time to time retain, out of any money coming into his hands on behalf of the body, so much thereof as is sufficient to pay the income tax charged upon the body, and shall be indemnified for all such payments made in pursuance of the Income Tax Acts .

Textual Amendments

F1 Words in s. 71(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 304, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Modifications etc. (not altering text)

C1 S. 71 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C2 S. 71 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 13

F2 72 Trustees, guardians, etc., of incapacitated persons. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 72 omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(b)

F3 73 Further provision as to infants. E+W+N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 S. 73 omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(c)

74 Personal representatives. U.K.

(1) If a person chargeable to income tax dies, the executor or administrator of the person deceased shall be liable for the tax chargeable on such deceased person, and may deduct any payments made under this section out of the assets and effects of the person deceased .

(2) On neglect or refusal of payment, any person liable under this section may be proceeded against in like manner as any other defaulter .

Modifications etc. (not altering text)

C3 S. 74 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C4 Ss. 74, 75, 76 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 33

C5 S. 74 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 38 (with reg. 1(4)(6)) (as amended (6.4.2012) by S.I. 2012/836, regs. 1, 5)

C6 Ss. 74, 75 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 48

75 Receivers appointed by a court. U.K.

(1) A receiver appointed by any court in the United Kingdom which has the direction and control of any property in respect of which income tax is charged in accordance with the provisions of the Income Tax Acts shall be assessable and chargeable with the tax in like manner and to the like amount as would be assessed and charged if the property were not under the direction and control of the court.

(2) Every such receiver shall be answerable for doing all matters and things required to be done under the Income Tax Acts for the purpose of assessment and payment of income tax .

Modifications etc. (not altering text)

C4 Ss. 74, 75, 76 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 33

C6 Ss. 74, 75 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 48

C7 S. 75 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C8 S. 75 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C9 S. 75 restricted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 1; S.I. 2003/120, art. 2, Sch. (with arts. 3, 4)

C10 S. 75 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 38 (with reg. 1(4)(6)) (as amended (6.4.2012) by S.I. 2012/836, regs. 1, 5)

C11 S. 75 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 13

C12 S. 75 excluded by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), art. 141J (as inserted (11.11.2013) by S.I. 2013/2604, arts. 1(1), 3)

F4 76 Protection for certain trustees, agents and receivers. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 S. 76 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(q), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))