PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

[F1 CHAPTER 3B U.K. Certain debts of companies under section 339A of ITEPA (travel expenses of workers providing services through employment intermediaries)

Textual Amendments

F1 Pt. 4 Ch. 3B inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5)

Recovery of sums due under personal liability notice: application of Part 6 of TMA U.K.

97ZL— (1) For the purposes of this Chapter, Part 6 of TMA (collection and recovery) applies as if—

(a) the personal liability notice were an assessment, and

(b) the specified amount, and any interest on that amount under regulation 97ZI(2)(b)(ii), were income tax charged on the director upon whom the notice is served,

and that Part of that Act applies with the modification in paragraph (2) and any other necessary modifications.

(2) Summary proceedings for the recovery of the specified amount, and any interest on that amount under regulation 97ZI(2)(b)(ii), may be brought in England and Wales or Northern Ireland at any time before the end of the period of 12 months beginning with the day after the day on which the personal liability notice is served.]