Introductory Text
1.Citation and commencement
2.Interpretation
3.Requirement to make returns
4.Contents of returns
5.Tax for which managing agent accountable
6.Amount of excess gilt interest paid— set off of tax nominally attributable to that amount against tax for other quarters
7.Payments on account and special returns
8.Payment of tax
9.Collection proceedings following claims
10.Assessments and due date of tax
11.Interest payable on amounts of tax unpaid
12.Interest payable where payment on account excessive
13.Saving
Signature
Explanatory Note