Regulation 13 Persons chargeable in a representative capacityI1
United Kingdom
Sections 71f1 (bodies of persons) and 75 (receivers appointed by a court) of TMA 1970 apply to overpayments as they apply to income tax chargeable to any person.
Annotations
Commencement
- I1
Reg. 13 in force at 19.4.2013, see reg. 1
Footnotes
- f1
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Section 71 was amended by paragraph 304 of Schedule 1 to the Corporation Tax Act 2009 (c. 4).