44 Payment of tax : generalU.K.
(1)—(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(5)In section 29(5) of the M1Taxes Management Act 1970 (notice of assessment), after the words “shall state” there shall be inserted the words “ the date on which it is issued and ”.
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(7)This section and sections 45 and 46 below shall not have effect in relation to tax charged by assessments notice of which was issued before the passing of this Act.
Textual Amendments
F1S. 44(1)–(3)(6) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31
F2S. 44(4) repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8
Modifications etc. (not altering text)
C1The text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14 is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Marginal Citations