Taxes Management Act 1970
This section has no associated Explanatory Memorandum
2. In section 59C(4)(1) (surcharges on unpaid income tax and capital gains tax) for “section 7, 93(5), 95 or 95A of this Act” substitute “section 7 or 93(5) of this Act or Schedule 24 to the Finance Act 2007”.
(1)
Section 59C was inserted by sections 194 and 199(1) and (2)(a) of the Finance Act 1994. Subsection (4) was amended by section 109(1) of the Finance Act 1995 (c. 4).