Sch. 5 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

http://www.legislation.gov.uk/ukpga/1988/39/schedule/5/2013-01-31Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2013-01-31 SCHEDULESSCHEDULE 5

Section 58.

Underwriters: Assessment and Collection of Tax Preliminary1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Returns by agent2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payments on account of tax3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Determinations by inspector4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appeals5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modification of determinations pending appeal6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Apportionments of syndicate profit or loss7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Individual members: effect of determinations8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assessment of individual members: time limits9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplemental: penalties10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplemental: interest11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<p>
<ref eId="crj8ifpk2-00005" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/5">Sch. 5</ref>
repealed (31.1.2013) by
<ref eId="crj8ifpk2-00006" href="http://www.legislation.gov.uk/id/ukpga/2013/2">Statute Law (Repeals) Act 2013 (c. 2)</ref>
,
<ref eId="crj8ifpk2-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2013/2/section/3/2">s. 3(2)</ref>
,
<ref eId="crj8ifpk2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2013/2/schedule/1/part/10">Sch. 1 Pt. 10</ref>
Group 1
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SCHEDULE 5
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<p>Section 58.</p>
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Preliminary
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Payments on account of tax
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Determinations by inspector
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Apportionments of syndicate profit or loss
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Individual members: effect of determinations
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Assessment of individual members: time limits
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