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Taxes Management Act 1970

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Changes over time for: Section 77E

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Taxes Management Act 1970, Section 77E is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F177EException for certain pre-1974 casesU.K.

(1)Section 77C(1) does not give power to serve a secondary-liability notice on the holder of a licence if the profits arose, or the chargeable gains accrued, to the assessed person in consequence of a contract made by the holder before 23 March 1973.

(2)The exception under subsection (1) does not apply if—

(a)the assessed person is connected with the holder, or

(b)the contract was substantially varied on or after 23 March 1973.

(3)For the purposes of subsection (2), whether a person is connected with another is determined in accordance with section 1122 of CTA 2010.]

Textual Amendments

F1Pt. 7A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 2 (with Sch. 9 paras. 1-9, 22)

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