# Finance (No. 2) Act 1975, Section 44: Payment of tax : general


1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In section 29(5) of the Taxes Management Act 1970 (notice of assessment), after the words “shall state” there shall be inserted the words “ the date on which it is issued and ”.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) This section and sections 45 and 46 below shall not have effect in relation to tax charged by assessments notice of which was issued before the passing of this Act.

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Source: https://www.legislation.gov.uk/ukpga/1975/45/section/44 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1975/section-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.