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Textual Amendments
Textual Amendments
F2S. 17 repealed by Capital Allowances Act 1990 (c. 1), SIF 63:1), ss. 82, 164(4)(5), Sch. 2
Textual Amendments
Textual Amendments
F4S. 21 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 31 (see Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch.30 para.19 resaving provision).
Textual Amendments
Where a person performs in the United Kingdom for a continuous period of not less than thirty days duties of an office or employment and—
(a)the office or employment is under or with a person resident outside and not resident in the United Kingdom; but
(b)the duties are performed for the benefit of a person resident or carrying on a trade, profession or vocation in the United Kingdom;
section 15 of the Taxes Management Act 1970 (return of employees) [shall apply as if the person for whose benefit the duties were performed were the employer, but only so as to require him to make a return of the name and place of residence of the person performing the duties; F6] and any notice given to him under section 8 of the Taxes Management Act 1970 may require a return of his income to include particulars of [F7any general earnings paid to him]F7 .
Textual Amendments
F6Finance Act 1976 (c. 40), s. 72and Sch.9 para.5.
F7Words in s. 24 substituted (6.4.2003 with effect as mentioned in s. 723(1)(a)(b)) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), ss. 722, 723(1), Sch. 6 para. 147 (subject to Sch. 7)
Textual Amendments
Textual Amendments
F9S. 29 repealed (6.3.1992 with effect as mentioned in s. 289(1) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)
Textual Amendments
Textual Amendments
F11Ss. 31–33 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 158, Sch. 8.
Textual Amendments
F12S. 34 repealed by Finance Act 1978 (c. 42), s. 80, Sch. 13 Part IV.
Textual Amendments
F13S. 35 repealed by Finance Act 1980 (c. 48), s. 122, Sch. 20 Part VIII with effect for accounting periods ending after 26 March 1980.