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Administration of tax—supplementary
14.—(1) Nothing in these Regulations shall be taken to prejudice any powers conferred by or under the Tax Acts for the recovery of tax, penalties or interest by means of an assessment or otherwise.
(2) Subject to the provisions of these Regulations, the Management Act shall apply in relation to any tax assessable under these Regulations as if—
(a)an assessment of such tax was an assessment specified in section 55(1)() (recovery of tax not postponed); and
(b)section 87 of that Act() applied—
(i)with the insertion of the words “or the Income Tax (Entertainers and Sportsmen) Regulations 1987” after “Finance Act 1972” in subsection (1), and after “Schedule 20” in subsections (2)(b), (5) and (6),
(ii)with the insertion after “company” in subsection (5) of the words “or individual”, and
(iii)with the insertion after “Schedules” in subsection (7) of the words “or those Regulations”.
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