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Changes over time for: Cross Heading: Underpayments
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2003
Status:
Point in time view as at 27/07/1999.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1988, Cross Heading: Underpayments.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
UnderpaymentsU.K.
4U.K.In section 203 (PAYE) the following subsection shall be inserted after subsection (3)—
“(3A)Regulations under this section may include provision for income tax in respect of any of a person’s income for the year 1989-90 or any earlier year of assessment to be collected and recovered (whether by deduction from income assessable under Schedule E or otherwise) from the person’s spouse if—
(a)the income was income to which section 279 applied, and
(b)the tax has not been deducted or otherwise recovered before 6th April 1990.”
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