Management: self-assessment etc. Management: self-assessment etc.

1. 103Liability of trustees.
2. 104Returns and self-assessments.
3. 105Records for purposes of returns.
4. 106Return of employees’ emoluments etc.
5. 107Procedure for making claims etc.
6. 108Payments on account of income tax.
7. 109Surcharges on unpaid tax.
8. 110Interest on overdue tax.
9. 111Assessments in respect of income taken into account under PAYE.
10. 112Recovery of certain amounts deducted or paid under MIRAS.
11. 113Allowable losses: capital gains tax.
12. 114Liability of trustees and personal representatives: capital gains tax.
13. 115Minor amendments and repeals.
14. 116Transitional provisions.