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Income and Corporation Taxes Act 1988
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- UK Public General Acts
- 1988 c. 1
- SCHEDULE 3
- PART III
- Paragraph 6D
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Changes over time for: Paragraph 6D
No versions valid at: 01/04/1992
Alternative versions:
- 16/07/1992- Amendment
- 01/04/1992
Point in time - Stop date 29/04/1996- Amendment
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Income and Corporation Taxes Act 1988, Paragraph 6D is up to date with all changes known to be in force on or before 01 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.
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Valid from 16/07/1992
F16D(1)Any income tax which has become due under paragraph 6A above and particulars of which are included in a return may be assessed on the chargeable person (whether or not it has been paid when the assessment is made) if it, or any part of it, was not paid on or before the date on which it became due.
(2)If it appears to the Board that there are any dividends or proceeds particulars of which ought to have been and have not been included in a return, or if the Board are not satisfied with any return, the Board may make an assessment on the chargeable person of the amount, or further amount, of income tax for which he is in their opinion accountable.
(3)Where the Board make an assessment under sub-paragraph (2) above they shall specify—
(a)which of the months in the quarter was the one in which they consider the transactions in question were effected, or
(b)where they consider that the transactions were effected in more than one of the months in the quarter, the proportion of the total amount of the assessment that is to be attributed to each of those months.
(4)Any income tax assessed under sub-paragraph (2) above shall be due within 14 days after the issue of the notice of assessment; but for the purposes of paragraph 6B above—
(a)it shall be treated as having become due on the fourteenth day following the month specified under sub-paragraph (3)(a) above, or
(b)each of the portions of it specified under sub-paragraph (3)(b) above shall be treated as having become due on the fourteenth day following the month to which it is to be attributed.
Textual Amendments
F1Sch. 3 paras. 6A-6F inserted (16.7.1992 in relation to transactions effected on or after 1.10.1992) by Finance (No. 2) Act 1992 (c. 48), s. 63, Sch. 11 paras. 2(2), 6
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