SCHEDULES

F1F2SCHEDULE 19A UNDERWRITERS: ASSESSMENT AND COLLECTION OF TAX

Annotations:
Amendments (Textual)
F1

Sch. 19A inserted (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 58(4)(a)(5), Sch. 5

F2

Sch. 19A repealed and superseded (with Sch. 19 of the amending Act) (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment) by 1993 c. 34, ss. 173(2), 213, Sch. 23 Pt. III(12) Note 5

Supplemental: interest

11

1

Interest charged under paragraph 3(4)above shall be treated for the purposes of the enactments mentioned in section 69of the Taxes Management Act 1970 (interest on tax)as if it were tax charged and due and payable under an assessment.

2

References to section 86of that Act in sections 70(2)and 92of that Act (evidence, and remission of interest in certain cases)shall include a reference to paragraph 3(4)aboveF3. F4]