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