Part 3 PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

United Kingdom

1. 7Payment, due date for payment of amounts deducted and receipts
2. 7ARegulation 7A
3. 8Quarterly tax periods
4. 9Recovery from sub-contractor of amount not deducted by contractor
5. 10Return and certificate if amount may be unpaid
6. 11Notice and certificate if amount may be unpaid
7. 12Certificate after inspection of records of contractors and sub-contractors
8. 13Determination of amounts payable by contractor and appeal against determination
9. 14Interest on amounts overdue
10. 15Interest on amount overpaid
11. 16Recovery of amount unpaid and interest
12. 17In-year repayments of provisional excess credit