# The Finance Act 2008, Section 135 (Coronavirus) Order 2020, Article 4: Specified liabilities


A liability that consists of an amount in relation to the year of assessment 2019-20 payable under—
(a) section 59A(2)(b) (payments on account of income tax) of the Taxes Management Act 1970, or
(b) section 15(1) and (2) (class 4 contributions recoverable under the Income Tax Acts) of the Social Security Contributions and Benefits Act 1992 in relation to an amount within paragraph (a).

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Source: https://www.legislation.gov.uk/uksi/2020/934/article/4 (the official version)
Page: https://openlegislation.uk/finance-act-2008-section-135-coronavirus-order-2020/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.