Part 15U.K.Deduction of income tax at source

Modifications etc. (not altering text)

C1Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Chapter 15U.K.Collection: deposit-takers, building societies and certain companies

Assessments and errorsU.K.

956Assessments where section 946 payment included in returnU.K.

(1)This section applies if any income tax in respect of a section 946 payment which is included in a return under this Chapter has not been paid at or before the date mentioned in section 951.

(2)An officer of Revenue and Customs may make an assessment on the person who made the payment.

(3)Income tax may be assessed under this section whether or not it has been paid when the assessment is made.