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Schedule 19A UNDERWRITERS: ASSESSMENT AND COLLECTION OF TAXF1F2

United Kingdom

  1. Preliminary
  2. Returns by managing agent
  3. Repayment claims by managing agent
  4. Returns by members’ agent
  5. Payments on account of tax
  6. Assessments on members’ agent
  7. Determinations by inspector
  8. Appeals
  9. Modification of determinations pending appeal
  10. Apportionments of syndicate profit or loss
  11. Individual members: effect of determinations
  12. Assessment of individual members: time limits
  13. Supplemental: penalties
  14. Supplemental: interest

Annotations

Textual amendments

F1

Sch. 19A inserted (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 58(4)(a)(5), Sch. 5

F2

Sch. 19A repealed and superseded (with Sch. 19 of the amending Act) (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment) by 1993 c. 34, ss. 173(2), 213, Sch. 23 Pt. III(12) Note 5