OpenLegislation

Part 4 DEFERRED PAYMENTS

Original text. Later amendments are not shown.

  1. 10Interpretation of this Part
  2. 11When application to be made
  3. 12Form and contents of application
  4. 13Additional contents of application where consideration consists of works or services
  5. 14Provision of information
  6. 15Recovery of tax not postponed by application
  7. 16Notice of decision on an application
  8. 17Grounds on which application may be refused
  9. 18Tax avoidance arrangements
  10. 19Right of appeal
  11. 20Notice of appeal
  12. 21Settling of appeals by agreement
  13. 22Direction by Commissioners postponing payment
  14. 23Agreement to postpone payment
  15. 24Payments and returns
  16. 25Form and contents of returns
  17. 26Adjustment of payments made as mentioned in section 90(5)
  18. 27Returns and payments where consideration consists of works or services
  19. 28Applications accepted by the Inland Revenue having no effect