Paragraph 39 Taxes Management Act 1970

(1)

Section 59C(9) (surcharges on unpaid income tax and capital gains tax)^f1 is amended as follows.

(2)

After “subsection (7) above” insert “that is notified to the tribunal”.

(3)

For “Commissioners” substitute “tribunal”.

(4)

In subsections (9)(a) and (b) omit the words “to them”.

Annotations

f1: Section 59C was inserted by sections 194 and 199 of the Finance Act 1994 (c. 9).