- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
Part III Income Tax, Corporation Tax and Capital Gains Tax
Part VI Miscellaneous and Supplemental
SCHEDULES
Rates of duty where pollution reduced
Assessments for excise duty purposes
Rent and other receipts from land
Part I Main charging provisions
4.For section 21 of the Taxes Act 1988 (persons chargeable...
6.Section 25 of the Taxes Act 1988 (deductions from rent:...
9.Section 28 of the Taxes Act 1988 (deductions from receipts...
10.Section 29 of the Taxes Act 1988 (sporting rights) shall...
11.In section 30(1) of the Taxes Act 1988 (expenditure on...
12.Section 31 of the Taxes Act 1988 (provisions supplementary to...
13.Section 33 of the Taxes Act 1988 (agricultural land: allowance...
22.In section 42A of the Taxes Act 1988 (non-residents and...
25.After section 70 of the Taxes Act 1988 (corporation tax:...
Part III Minor and consequential amendments
Income and Corporation Taxes Act 1988 (c. 1)
35.In section 118 of the Taxes Act 1988 (limited partnerships:...
38.In section 413(6) of the Taxes Act 1988 (interpretation: meaning...
40.(1) Section 434E of the Taxes Act 1988 (capital allowances:...
44.In section 787(3) of the Taxes Act 1988 (restriction of...
45.In section 832(1) of the Taxes Act 1988 (interpretation), at...
Capital Allowances Act 1990 (c. 1)
47.For section 9 of the Capital Allowances Act 1990 (manner...
48.In section 15 of the Capital Allowances Act 1990 (temporary...
49.After that section insert— Temporary disuse: manner of making allowances...
50.Section 15A of the Capital Allowances Act 1990 (balancing charge...
51.In section 29 of the Capital Allowances Act 1990 (commercial...
52.In sections 30(4) and 31(10) of the Capital Allowances Act...
53.In section 52 of the Capital Allowances Act 1990 (expenditure...
54.(1) Section 53 of the Capital Allowances Act 1990 (expenditure...
55.(1) Section 61 of the Capital Allowances Act 1990 (machinery...
56.In section 67 of the Capital Allowances Act 1990 (expenditure...
57.In section 73 of the Capital Allowances Act 1990 (manner...
58.For section 92 of the Capital Allowances Act 1990 (manner...
59.For section 132 of the Capital Allowances Act 1990 (manner...
60.In section 159(1A) of the Capital Allowances Act 1990 (capital...
61.In section 161 of the Capital Allowances Act 1990 (provisions...
Payments and other benefits in connection with termination of employment etc
Transitional provisions for profit-related pay
Life policies, life annuities and capital redemption policies
Company tax returns, assessments and related matters
Part III Duty to keep and preserve records
Part VI Excessive assessments or repayments, etc
Company tax returns, etc.: minor and consequential amendments
Taxes Management Act 1970 (c. 9)
1.The following provisions of the Taxes Management Act 1970 shall...
2.In section 12(2) of the Taxes Management Act 1970 (information...
3.In section 12AA(7) of the Taxes Management Act 1970 (partnership...
4.In section 12AB of the Taxes Management Act 1970 (partnership...
5.In section 12AC of the Taxes Management Act 1970 (power...
6.In section 12B(1) of the Taxes Management Act 1970 (records...
7.In section 19A(1) of the Taxes Management Act 1970 (power...
8.(1) Section 28A of the Taxes Management Act 1970 (amendment...
9.Sections 28AA and 28AB of the Taxes Management Act 1970...
10.(1) Section 28B of the Taxes Management Act 1970 (amendment...
12.(1) Section 29 of the Taxes Management Act 1970 (assessment...
13.(1) Section 30 of the Taxes Management Act 1970 (recovery...
14.(1) Section 30B of the Taxes Management Act 1970 (amendment...
15.(1) Section 33 of the Taxes Management Act 1970 (error...
16.(1) Section 33A of the Taxes Management Act 1970 (error...
17.In section 34(1) of the Taxes Management Act 1970 (ordinary...
18.In section 36(1) of the Taxes Management Act 1970 (fraudulent...
20.(1) Section 42 of the Taxes Management Act 1970 (procedure...
22.(1) Section 43A of the Taxes Management Act 1970 (further...
23.In section 46(2) of the Taxes Management Act 1970 (determinations...
24.In section 46B(2) of the Taxes Management Act 1970 (questions...
25.In section 46C(2) of the Taxes Management Act 1970 (jurisdiction...
26.In section 46D(2) of the Taxes Management Act 1970 (questions...
27.(1) Section 50 of the Taxes Management Act 1970 (procedure)...
28.In section 55(1) of the Taxes Management Act 1970 (recovery...
30.(1) Section 65 of the Taxes Management Act 1970 (recovery...
31.In section 69 of the Taxes Management Act 1970 (interest...
32.In section 70(2)(a) of the Taxes Management Act 1970 (certificate...
33.Section 94 of the Taxes Management Act 1970 (penalty for...
34.Section 96 of the Taxes Management Act 1970 (incorrect return...
35.In section 97 of the Taxes Management Act 1970 (incorrect...
36.In section 97AA(1) of the Taxes Management Act 1970 (penalty...
38.In section 100(6)(a) of the Taxes Management Act 1970 (determination...
39.For section 101 of the Taxes Management Act 1970 (evidence...
40.In section 103A of the Taxes Management Act 1970 (interest...
41.In section 113(1B) of the Taxes Management Act 1970 (Revenue...
42.(1) Schedule 1A to the Taxes Management Act 1970 (claims,...
43.(1) Schedule 3A to the Taxes Management Act 1970 (electronic...
Transitional provision and consequential amendments for section 131
Property of historic interest etc
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