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Income and Corporation Taxes Act 1988
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Changes over time for: Section 836
Version Superseded: 06/04/2007
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- 01/02/1991- Amendment
- 25/09/1991
Point in time - 06/04/2007- Amendment
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836 Returns of total income.U.K.
M1The following rules and directions shall be observed in delivering returns of total income under section 835(2)—
First - Declaration of the amount of profits or gains returned, or for which the person in question has been or is liable to be assessed.
Second - Declaration of the amount of rents, interest, annuities or other annual payments, in respect of which the person in question is liable to allow the tax, with the names of the respective persons by whom such payments are to be made, distinguishing the amount of each payment.
Third - Declaration of the amount of annuities or other annual payments (not being interest) to be made out of the property or profits or gains assessed on the person in question, distinguishing each source.
Fourth - Statement of the amount of income derived according to the three preceding declarations.
Fifth - Statement of any tax which the person in question may be entitled to deduct, retain or charge against any other person.
Marginal Citations
M1Source—1970 Sch.13
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