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Part I Amendments of Management Act

  1. Notice of liability to income tax and capital gains tax
  2. European Economic Interest Groupings
  3. Records for purposes of returns
  4. Recovery of overpayment of tax etc.
  5. Assessing procedure
  6. Amendment of partnership statement where loss of tax discovered
  7. Right of appeal
  8. Error or mistake
  9. Time limits for assessments
  10. Claims etc.
  11. Determination of Commissioners
  12. Procedure on appeal
  13. Postponement of tax pending appeal
  14. Collection and recovery
  15. Interest on overdue tax or tax recovered
  16. Penalties
  17. Interpretation
  18. Claims etc. not included in returns