Part I Amendments of Management Act
- Notice of liability to income tax and capital gains tax
- European Economic Interest Groupings
- Records for purposes of returns
- Recovery of overpayment of tax etc.
- Assessing procedure
- Amendment of partnership statement where loss of tax discovered
- Right of appeal
- Error or mistake
- Time limits for assessments
- Claims etc.
- Determination of Commissioners
- Procedure on appeal
- Postponement of tax pending appeal
- Collection and recovery
- Interest on overdue tax or tax recovered
- Penalties
- Interpretation
- Claims etc. not included in returns