OpenLegislation

General General

  1. 121Returns and self assessment.
  2. 122Notional tax deductions and payments.
  3. 123Liability of partners.
  4. 124Retention of original records.
  5. 125Determination of tax where no return delivered.
  6. 126PAYE regulations.
  7. 127Repayment postponed pending completion of enquiries.
  8. 128Claims for reliefs involving two or more years.
  9. 129Claims for medical insurance and vocational training relief.
  10. 130Procedure for giving notices.
  11. 131Interest on overdue tax.
  12. 132Overdue tax and excessive payments by the Board.
  13. 133Claims and enquiries.
  14. 134Discretions exercisable by the Board etc.
  15. 135Time limits for claims etc.
  16. 136Appeals.