Taxes Management Act 1970 (c. 9)

PART X F1 U.K. PENALTIES, ETC.

Textual Amendments

F1 SeeFinance Act 1966 s.27andSch.6 para.23(7)—regulations underFinance Act 1965 s.84(7)may apply any provisions ofFinance Act 1960 Part III (nowTaxes Management Act 1970 Part X)in relation to penalties underpara.23and recovery of relief underFinance Act 1965 s.84 (overspill relief),subject to modifications, etc. For regulations, seePart III Vol.5.).

Modifications etc. (not altering text)

C1 Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C2 Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

101 Evidence of profits for purposes of preceding provisions of Part X. [1960 s.60; 1965 Sch.X 1(1); 1966 Sch.VI 3(5); 1969 Sch.XX 19(5).] U.K.

For the purposes of the preceding provisions of this Part of this Act, any assessment which can no longer be varied by any Commissioners on appeal or by order of any court shall be sufficient evidence that the income or chargeable gains F2 in respect of which tax is charged in the assessment arose or were received F2 as stated therein F3 F4 .

Textual Amendments

F2 Amended in relation to development land tax byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.27. Development Land Tax Act 1976 repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F3 SeeOil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—regarding modifications in relation to petroleum revenue tax and supplementary petroleum duty.

F4 See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) Sch. 5 para. 10(5)—s. 100not to apply to certain penalties on underwriters' agents.