Taxes Management Act 1970
1970 c. 9 · Enacted 12 March 1970 · Extends to United Kingdom
Contents
- Part I: ADMINISTRATION
- 1Responsibility for certain taxes
- 2General Commissioners Repealed
- 2AGeneral Commissioners: costs and expenses in legal proceedings. Repealed
- 3Clerk to General Commissioners. Repealed
- 3AGeneral Commissioners and clerks: indemnity. Repealed
- 4Special Commissioners. Repealed
- 4ADeputy Special Commissioners. Repealed
- 5General and Special Commissioners. Repealed
- 6Declarations on taking office.
- Part II: RETURNS OF INCOME AND GAINS
- Income tax
- 7Notice of liability to income tax and capital gains tax.
- 7ADisregard of certain NRCGT gains for purposes of section 7 Repealed
- 8Personal return.
- 8ZAInterpretation of section 8(4A)
- 8ATrustee’s return.
- 8BWithdrawal by HMRC of notice under section 8 or 8A
- 8CReturns so far as relating to capital gains tax
- 9Returns to include self-assessment.
- 9ZAAmendment of personal or trustee return by taxpayer
- 9ZBCorrection of personal or trustee return by Revenue
- 9ANotice of enquiry
- 9BAmendment of return by taxpayer during enquiry
- 9CAmendment of self-assessment during enquiry to prevent loss of tax
- 9DChoice between different Cases of Schedule D Repealed
- Corporation tax
- 10Notice of liability to corporation tax. Repealed
- 11Return of profits. Repealed
- 11ANotice of liability to capital gains tax. Repealed
- 11AAReturn of profits to include self-assessment. Repealed
- 11ABPower to enquire into return of profits. Repealed
- 11ACModifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business. Repealed
- 11ADModifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations. Repealed
- 11AEModifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations. Repealed
- 12Information about chargeable gains. Repealed
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 12ZAInterpretation of sections 12ZB to 12ZN Repealed
- 12ZBNRCGT return Repealed
- 12ZBAElective NRCGT return Repealed
- 12ZCSingle return in respect of two or more non-resident CGT disposals Repealed
- 12ZDNRCGT returns: grant and exercise of options Repealed
- 12ZENRCGT return to include advance self-assessment Repealed
- 12ZFThe “amount notionally chargeable” Repealed
- 12ZGCases where advance self-assessment not required Repealed
- 12ZHNRCGT returns and annual self-assessment: section 8 Repealed
- 12ZINRCGT returns and annual self-assessment: section 8A Repealed
- 12ZJSections 12ZA to 12ZI: determination of residence status Repealed
- 12ZKAmendment of NRCGT return by the taxpayer Repealed
- 12ZLCorrection of NRCGT return by HMRC Repealed
- 12ZMNotice of enquiry Repealed
- 12ZNAmendment of return by taxpayer during enquiry Repealed
- Partnerships
- 12AAPartnership return.
- 12AAAWithdrawal by HMRC of notice under section 12AA
- 12ABPartnership return to include partnership statement.
- 12ABZAPartnership returns: overseas partners in investment partnerships etc
- 12ABZAAReturns relating to LLP not carrying on business etc with view to profit
- 12ABZBPartnership return conclusive as to partnership shares
- 12ABAAmendment of partnership return by taxpayer
- 12ABBCorrection of partnership return by Revenue
- 12ACNotice of enquiry
- 12ADAmendment of partnership return by taxpayer, or referral of dispute, during enquiry
- 12ADAAIFM firms
- 12AEChoice between different Cases of Schedule D Repealed
- UK Economic Interest Groupings and European Economic Interest Groupings
- 12AUK Economic Interest Groupings and European Economic Interest Groupings.
- Records
- 12BRecords to be kept for purposes of returns.
- Digital reporting and record-keeping
- 12CDigital reporting and record-keeping
- Voluntary returns
- 12DReturns made otherwise than pursuant to a notice
- Part III: OTHER RETURNS AND INFORMATION
- 13Persons in receipt of taxable income belonging to others. Repealed
- 14Return of lodgers and inmates. Repealed
- 15Return of employees' earnings etc. Repealed
- 15ANon-resident's staff are UK client's employees for section 15 purposes Repealed
- 16Fees, commissions, etc. Repealed
- 16AAgency workers. Repealed
- 17Interest paid or credited by banks, building societies, etc. without deduction of income tax. Repealed
- 18Interest paid without deduction of income tax. Repealed
- 18AOther payments and licences etc. Repealed
- 18BSavings income: regulations about European and international aspects
- 18CRegulations under section 18B: provision about “paying agents”
- 18DContent of regulations under section 18B: supplementary provision
- 18EInterpretation of sections 18B to 18D: “prescribed” etc
- 19Information for purposes of charge on profits of UK property businesses or under Schedule A. Repealed
- Production of accounts, books and other information
- 19APower to call for documents for purposes of certain enquiries. Repealed
- 20Power to call for documents of taxpayer and others. Repealed
- 20APower to call for papers of tax accountant. Repealed
- 20BRestrictions on powers under section 20A. Repealed
- 20BAOrders for the delivery of documents.
- 20BBFalsification etc. of documents.
- 20CEntry with warrant to obtain documents. Repealed
- 20CCProcedure where documents etc. are removed. Repealed
- 20DInterpretation of ss.20 to 20C.
- 21Stock jobbers’ transactions. Repealed
- Surtax
- 22Additional particulars for surtax. Repealed
- 23Power to obtain copies of registers of securities. Repealed
- 24Power to obtain information as to income from securities. Repealed
- Chargeable gains
- 25Issuing houses, stockbrokers, auctioneers, etc. Repealed
- 26Nominee shareholders. Repealed
- 27Settled property. Repealed
- 28Non-resident companies and trusts. Repealed
- Part 3A: REFERRAL OF QUESTIONS DURING ENQUIRY
- 28ZAReferral of questions during enquiry
- 28ZBWithdrawal of notice of referral
- 28ZCRegulations with respect to referrals Repealed
- 28ZDEffect of referral on enquiry
- 28ZEEffect of determination
- Part IV: ASSESSMENT AND CLAIMS
- 28ACompletion of enquiry into personal or trustee return ...
- 28AAAmendment of return of profits made for wrong period. Repealed
- 28ABProvisions supplementary to section 28AA. Repealed
- 28BCompletion of enquiry into partnership return
- 28CDetermination of tax where no return delivered.
- 28DDetermination of corporation tax where no return delivered. Repealed
- 28EDetermination of corporation tax where notice complied with in part. Repealed
- 28FCorporation tax determinations: supplementary. Repealed
- 28GDetermination of amount notionally chargeable where no NRCGT return delivered Repealed
- 28HSimple assessments by HMRC: personal assessments
- 28ISimple assessments by HMRC: trustees
- 28JPower to withdraw a simple assessment
- 29Assessment where loss of tax discovered.
- 29ANon-resident CGT disposals: determination of amount which should have been assessed Repealed
- 30Recovery of overpayment of tax, etc.
- 30AAssessing procedure.
- 30AAAssessing income tax on trustees and personal representatives
- 30BAmendment of partnership statement where loss of tax discovered.
- 30CTransfer pricing records: carelessness for the purposes of section 29
- 30DTransfer pricing records: carelessness for the purposes of section 30B
- 31Appeals: right of appeal
- 31AAppeals: notice of appeal
- 31AATaxpayer's right to query simple assessment
- 31BAppeals: appeals to General Commissioners Repealed
- 31CAppeals: appeals to Special Commissioners Repealed
- 31DAppeals: election to bring appeal before Special Commissioners Repealed
- Overpaid tax, excessive assessments etc
- 32Double assessment.
- 33Recovery of overpaid tax etc
- Time limits
- 34Ordinary time limit of 4 years.
- 34AOrdinary time limit for self-assessments
- 35Time limit: income received after year for which it is assessable
- 36Loss of tax brought about carelessly or deliberately etc
- 36ALoss of tax involving offshore matter or offshore transfer
- 37Neglect: income tax and capital gains tax. Repealed
- 37AEffect of assessment where allowances transferred.
- 38Modification of s.37 in relation to partnerships. Repealed
- 39Neglect: corporation tax. Repealed
- 40Assessment on personal representatives.
- 41Leave of General or Special Commissioners required for certain assessments. Repealed
- Corporation tax determinations
- 41ADetermination procedure Repealed
- 41BReduction of determination Repealed
- 41CTime limits Repealed
- Claims
- 42Procedure for making claims etc.
- 43Time limit for making claims.
- 43AFurther assessments: claims etc.
- 43BLimits on application of section 43A.
- 43CConsequential claims etc
- 43DClaims for double taxation relief in relation to petroleum revenue tax
- 43EMaking of income tax claims by electronic communications etc
- 43FEffect of directions under section 43E
- Part V: APPEALS AND OTHER PROCEEDINGS
- Jurisdiction
- 44General Commissioners. Repealed
- 45Quorum of Special Commissioners. Repealed
- 46General and Special Commissioners. Repealed
- 46ARegulations about jurisdiction. Repealed
- 46BQuestions to be determined by Special Commissioners. Repealed
- 46CJurisdiction of Special Commissioners over certain claims included in returns. Repealed
- 46DQuestions to be determined by the relevant tribunal.
- 47Special jurisdiction relating to tax on chargeable gains. Repealed
- 47A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 47BSpecial jurisdiction relating to Business Expansion Scheme.
- Appeals
- 47CMeaning of tribunal
- 48Application to appeals and other proceedings
- 49Late notice of appeal
- 49AAppeal: HMRC review or determination by tribunal
- 49BAppellant requires review by HMRC
- 49CHMRC offer review
- 49DNotifying appeal to the tribunal
- 49ENature of review etc
- 49EANature of review: penalties under Schedule 24 to FA 2021
- 49FEffect of conclusions of review
- 49FAEffect of conclusions of review: penalties under Schedule 24 to FA 2021
- 49GNotifying appeal to tribunal after review concluded
- 49HNotifying appeal to tribunal after review offered but not accepted
- 49IInterpretation of sections 49A to 49H
- 50Procedure.
- 51Power of Commissioners to obtain information from appellant. Repealed
- 52Evidence. Repealed
- 53Appeals against summary determination of penalties. Repealed
- 54Settling of appeals by agreement.
- 54ANo questioning in appeal of amounts of certain social security income
- 54BNotifications of taxable amounts of certain social security income
- 54CInterpretation of sections 54A and 54B: “appropriate officer” etc
- 55Recovery of tax not postponed.
- 56Payment of tax where there is a further appeal
- 56AAppeals from the Special Commissioners. Repealed
- 56BRegulations about practice and procedure. Repealed
- 56CPower of Special Commissioners to order costs. Repealed
- 56DPower of Special Commissioners to publish reports of decisions. Repealed
- Chargeable gains
- 57Regulations about appeals.
- 57A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 57B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 58Proceedings in tax cases in Northern Ireland. Repealed
- 59Election for county court in Northern Ireland. Repealed
- Part VA: Payment of Tax
- Income tax and capital gains tax
- 59APayments on account of income tax.
- 59AZAPayments on account of capital gains tax: disposals of land etc
- 59AANon-resident CGT disposals: payments on account of capital gains tax Repealed
- 59ABAmounts payable on account: recovery
- 59BPayment of income tax and capital gains tax: assessments other than simple assessments.
- 59BAPayment of income tax and capital gains tax: simple assessments
- 59BBCGT exit charge payment plans
- 59CSurcharges on unpaid income tax and capital gains tax. Repealed
- Corporation tax
- 59DGeneral rule as to when corporation tax is due and payable.
- 59DAClaim for repayment in advance of liability being established.
- 59EFurther provision as to when corporation tax is due and payable.
- 59FArrangements for paying tax on behalf of group members
- 59FACT exit charge payment plans
- 59FBCT payment plans for tax on certain transactions with EEA residents
- Managed payment plans
- 59GManaged payment plans
- 59HBalancing of instalments for the purposes of section 59G
- Part VI: COLLECTION AND RECOVERY
- 60Issue of demand notes and receipts.
- Distraint and poinding
- 61Distraint by collectors.
- 62Priority of claim for tax.
- 63Recovery of tax in Scotland Repealed
- 63ASheriff officer’s fees and outlays. Repealed
- 64Priority of claim for tax in Scotland.
- Court proceedings
- 65Magistrates’ courts.
- 66County courts.
- 67Inferior courts in Scotland.
- 68High Court, etc.
- Supplemental
- 69Recovery of penalty ... or interest
- 70Evidence.
- 70APayments by cheque.
- Part VII: PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.
- Income Tax
- 71Bodies of persons.
- 72Trustees, guardians, etc., of incapacitated persons. Repealed
- 73Further provision as to infants. Repealed
- 74Personal representatives.
- 75Receivers appointed by a court.
- 76Protection for certain trustees, agents and receivers. Repealed
- Capital gains tax
- 77Application of Part VII to capital gains tax.
- 77A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Part 7A: Holders of licences under the Petroleum Act 1998
- Licence-holders' liabilities for tax assessed on non-UK residents
- 77BPre-conditions for serving secondary-liability notice
- 77CSecondary-liability notices
- 77DPayments under secondary-liability notices
- 77EException for certain pre-1974 cases
- Exemption certificates
- 77FIssue, cancellation and effect of exemption certificates
- 77GLiabilities for assessments made after exemption certificate cancelled
- Supplementary
- 77HCalculations under sections 77C(3) and 77G(7)
- 77IInformation Repealed
- 77JMeaning of “related to a licence” as respects tax, or profits or gains
- 77KOther definitions in Part 7A
- Part VIII: CHARGES ON NON-RESIDENTS
- Income tax
- 78Method of charging non-residents. Repealed
- 79Profits from branch or agency. Repealed
- 80Charge on percentage of turnover. Repealed
- 81Taxation on basis of merchanting profit. Repealed
- 82Savings. Repealed
- 83Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. Repealed
- Capital gains tax
- 84Gains from branch or agency. Repealed
- Corporation tax
- 85Application of Part VIII to corporation tax. Repealed
- 85A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Part IX: INTEREST ON OVERDUE TAX
- 86Interest on overdue income tax and capital gains tax.
- 86A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 87Interest on overdue income tax deducted at source
- 87AInterest on overdue corporation tax etc.
- 88Interest on tax recovered to make good loss due to taxpayer’s fault. Repealed
- 88ADeterminations under section 88. Repealed
- 89The prescribed rate of interest. Repealed
- 90Interest on tax payable gross
- 91Effect on interest of reliefs.
- 91A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 92Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.
- Part X: PENALTIES, ETC.
- 93Failure to make return for income tax and capital gains tax. Repealed
- 93AFailure to make partnership return. Repealed
- 94Failure to make return for corporation tax. Repealed
- 95Incorrect return or accounts for income tax or capital gains tax. Repealed
- 95AIncorrect partnership return or accounts. Repealed
- 96Incorrect return or accounts for corporation tax. Repealed
- 97Incorrect return or accounts: supplemental. Repealed
- 97AAFailure to produce documents under section 19A. Repealed
- 97ATwo or more tax-geared penalties in respect of the same tax.
- 98Special returns, etc.
- 98ASpecial penalties in the case of certain returns.
- 98BUK Economic Interest Groupings and European Economic Interest Groupings.
- 98CNotification under Part 7 of Finance Act 2004 Repealed
- 99Assisting in preparation of incorrect return, etc. Repealed
- 99ACertificates of non-liability to income tax.
- 99BDeclarations under Chapter 2 of Part 15 of ITA 2007
- 100Determination of penalties by officer of the Board.
- 100AProvisions supplementary to section 100.
- 100BAppeals against penalty determinations.
- 100CPenalty proceedings before First-tier Tribunal .
- 100DPenalty proceedings before court.
- 101Evidence for purposes of proceedings relating to penalties.
- 102Mitigation of penalties.
- 103Time limits for penalties.
- 103ZADisapplication of sections 100 to 103 in the case of certain penalties
- 103AInterest on penalties.
- 104Saving for criminal proceedings.
- 105Admissibility of evidence not affected by offer of settlement etc.
- 106Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
- Evasion
- 106AOffence of fraudulent evasion of income tax
- Offshore income, assets and activities
- 106BOffence of failing to give notice of being chargeable to tax
- 106COffence of failing to deliver return
- 106DOffence of making inaccurate return
- 106EExclusions from offences under sections 106B to 106D
- 106FOffences under sections 106B to 106D: supplementary provision
- 106GPenalties for offences under sections 106B to 106D
- 106HRegulations under sections 106E and 106F
- Scotland
- 107Criminal liability for false statements made to obtain allowances.
- Part XI: MISCELLANEOUS AND SUPPLEMENTAL
- Settlements
- 107ARelevant trustees.
- Companies
- 108Responsibility of company officers.
- 109Corporation tax on close company in connection with loans or benefits to participators etc.
- 109AResidence of companies
- Companies ceasing to be UK resident
- 109BProvisions for securing payment by company of outstanding tax
- 109CPenalty for company's failure to comply with section 109B
- 109DPenalty for other persons if company fails to comply with section 109B
- 109ELiability of other persons for unpaid tax
- 109FInterpretation of sections 109B to 109E
- Valuation
- 110Valuation of land: power of entry. Repealed
- 111Valuation of assets: power to inspect. Repealed
- Documents
- 112Loss, destruction or damage to assessments, returns, etc.
- 113Form of returns and other documents.
- 114Want of form or errors not to invalidate assessments, etc.
- 115Delivery and service of documents.
- 115AElectronic lodgement of tax returns, etc.
- 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Northern Ireland
- 117Action of ejectment in Northern Ireland.
- Interpretation
- 118Interpretation.
- Part XII: GENERAL
- 119Commencement and construction.
- 120Short title.
- Schedule 1: FORMS OF DECLARATIONS Repealed
- IGENERAL AND SPECIAL COMMISSIONERS AND OTHERS Repealed
- IICOMMISSIONERS OF INLAND REVENUE Repealed
- IIIINSPECTORS, COLLECTORS AND OTHER OFFICERS Repealed
- Schedule A1: Digital reporting and record-keeping
- Part 1: Introduction
- Overview
- A1Paragraph A1
- Interpretation: relevant persons
- 1Paragraph 1
- Interpretation: relevant partnerships
- 2Paragraph 2
- ...
- 3Paragraph 3 Repealed
- 4Paragraph 4 Repealed
- Nominated partners
- 5Paragraph 5
- Part 2: Digital reporting and record-keeping
- Interpretation
- 6Paragraph 6
- Periodic updates
- 7Paragraph 7
- End of period statement
- 8Paragraph 8 Repealed
- Personal or trustee return etc.
- 9Paragraph 9
- Partnership return
- 10Paragraph 10
- Record-keeping
- 11Paragraph 11
- 12Paragraph 12
- Electronic communications and records: supplementary powers
- 13Paragraph 13
- Part 3: Exemptions
- Exemption for the digitally excluded
- 14Paragraph 14
- Further exemptions
- 15Paragraph 15
- Part 4: Supplementary provision
- Appeals
- 16Paragraph 16
- Interpretation
- 17Paragraph 17
- Regulations
- 18Paragraph 18
- Schedule 1AA: Orders for production of documents
- Introduction
- 1Paragraph 1
- Authorised officer of the Board
- 2Paragraph 2
- Notice of application for order
- 3Paragraph 3
- Obligations of person given notice of application
- 4Paragraph 4
- Exception of items subject to legal privilege
- 5Paragraph 5
- Resolution of disputes as to legal privilege
- 6Paragraph 6
- Complying with an order
- 7Paragraph 7
- Procedure where documents are delivered
- 8Paragraph 8
- Sanction for failure to comply with order
- 9Paragraph 9
- Notice of order etc.
- 10Paragraph 10
- General provisions about regulations
- 11Paragraph 11
- Schedule 1AB: Recovery of overpaid tax etc
- Claim for relief for overpaid tax etc
- 1Paragraph 1
- Cases in which Commissioners not liable to give effect to claim
- 2Paragraph 2
- Making a claim
- 3Paragraph 3
- Determinations under section 28C: special rules
- 3AParagraph 3A
- The claimant: one person accountable for amounts payable by another etc
- 4Paragraph 4
- The claimant: partnerships
- 5Paragraph 5
- Assessment of claimant in connection with claim
- 6Paragraph 6
- Amendment of partnership return etc in connection with claim
- 7Paragraph 7
- Contract settlements
- 8Paragraph 8
- Interpretation
- 9Paragraph 9
- Schedule 1A: Claims etc. not included in returns
- Preliminary
- 1Paragraph 1
- Making of claims
- 2Paragraph 2
- Keeping and preserving of records
- 2AParagraph 2A
- Amendments of claims
- 3Paragraph 3
- Giving effect to claims and amendments
- 4Paragraph 4
- Power to enquire into claims
- 5Paragraph 5
- Power to call for documents for purposes of enquiries
- 6Paragraph 6 Repealed
- Appeal against notice to produce documents, etc
- 6AParagraph 6A Repealed
- Completion of enquiry into claim
- 7Paragraph 7
- Giving effect to such amendments
- 8Paragraph 8
- Appeals against such amendments
- 9Paragraph 9
- 10Paragraph 10 Repealed
- 11Paragraph 11 Repealed
- Schedule 1B: Claims for relief involving two or more years
- Preliminary
- 1Paragraph 1
- Loss relief
- 2Paragraph 2
- Relief for fluctuating profits of farming etc.
- 3Paragraph 3
- Relief claimed by virtue of section 224(4) of ITTOIA 2005
- 4Paragraph 4
- Carry-back of post-cessation etc. receipts
- 5Paragraph 5
- Backward spreading of certain payments
- 6Paragraph 6 Repealed
- Schedule 2: JURISDICTION IN APPEALS ON CLAIMS Repealed
- Appeal from inspector Repealed
- 1Paragraph 1 Repealed
- 2Paragraph 2 Repealed
- Supplemental Repealed
- 3Paragraph 3 Repealed
- Schedule 3: Rules for assigning proceedings to General Commissioners Repealed
- Introductory Repealed
- 1Paragraph 1 Repealed
- General rule for income and capital gains tax proceedings Repealed
- 2Paragraph 2 Repealed
- Pay As You EarnPAYE appeals Repealed
- 3Paragraph 3 Repealed
- Corporation tax et ceteralaetc. Repealed
- 4Paragraph 4 Repealed
- Procedure for making elections, et ceteralaetc. Repealed
- 5Paragraph 5 Repealed
- 6Paragraph 6 Repealed
- Partnerships Repealed
- 7Paragraph 7 Repealed
- Directions by the Board Repealed
- 8Paragraph 8 Repealed
- 9Paragraph 9 Repealed
- Other provisions Repealed
- 10Paragraph 10 Repealed
- Schedule 3ZA: Date by which payment to be made after amendment or correction of self-assessment
- General
- 1Paragraph 1
- Amendment of personal or trustee return by the taxpayer
- 2Paragraph 2
- Correction of personal or trustee return by Revenue
- 3Paragraph 3
- Amendment of personal or trustee return to prevent loss of tax
- 4Paragraph 4
- Amendment of personal or trustee return by closure notice
- 5Paragraph 5
- Amendment consequential on amendment of partnership return by taxpayer
- 6Paragraph 6
- Amendment consequential on correction of partnership return by Revenue or tribunal determination of partnership dispute
- 7Paragraph 7
- Amendment consequential on amendment of partnership return by closure notice
- 8Paragraph 8
- Amendment consequential on amendment of partnership return to prevent loss of tax
- 9Paragraph 9
- Amendment consequential on amendment of partnership return by way of error or mistake relief
- 10Paragraph 10 Repealed
- Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement
- 11Paragraph 11
- Schedule 3ZAA: CGT exit charge payment plans
- Introduction
- 1Paragraph 1
- Eligibility
- 2Paragraph 2
- 3Paragraph 3
- Tax to which a plan relates
- 4Paragraph 4
- Payment by instalments
- 5Paragraph 5
- Entering into a plan
- 6Paragraph 6
- Contents of a plan
- 7Paragraph 7
- Effect of a plan
- 8Paragraph 8
- Supplementary
- 9Paragraph 9
- 10Paragraph 10
- Schedule 3ZB: CT exit charge payment plans
- Part 1: company ceasing to be resident in UK
- Circumstances in which CT exit charge payment plan may be entered into
- 1Paragraph 1
- Qualifying corporation tax
- 2Paragraph 2
- Interpretation: exit charge assets and liabilities
- 3Paragraph 3
- Part 2: Non-UK resident companies with UK permanent establishments
- Circumstances in which CT exit charge payment plan may be entered into
- 4Paragraph 4
- Qualifying corporation tax
- 5Paragraph 5
- Interpretation: exit charge assets and liabilities
- 6Paragraph 6
- Part 3: Entering into a CT exit charge payment plan
- Introduction
- 7Paragraph 7
- Entering into a CT exit charge payment plan
- 8Paragraph 8
- Effect of CT exit charge payment plan
- 9Paragraph 9
- Content of CT exit charge payment plan
- 10Paragraph 10
- The payment method
- 11Paragraph 11
- All of outstanding balance due
- 12Paragraph 12
- All of outstanding balance attributable to particular exit charge asset or liability due
- 13Paragraph 13
- Part of outstanding balance attributable to particular exit charge asset or liability due
- 14Paragraph 14
- Schedule 3ZC: CT Payment plans for tax on certain transactions with EEA residents
- Introduction
- 1Paragraph 1
- Qualifying corporation tax
- 2Paragraph 2
- Qualifying transactions
- 3Paragraph 3
- Eligibility to enter a CT payment plan
- 4Paragraph 4
- Application to enter a CT payment plan
- 5Paragraph 5
- Entering into a CT payment plan
- 6Paragraph 6
- Content of CT payment plan
- 7Paragraph 7
- Effect of CT payment plan
- 8Paragraph 8
- The payment method: instalments
- 9Paragraph 9
- The payment method: all of outstanding balance due
- 10Paragraph 10
- All of outstanding balance attributable to particular qualifying transaction due
- 11Paragraph 11
- Part of outstanding balance attributable to particular qualifying transaction due
- 12Paragraph 12
- Schedule 3A: Electronic lodgement of tax returns, etc.
- Part I: Tax returns: general
- The basic rule
- 1Paragraph 1
- Returns to which Schedule applies
- 2Paragraph 2
- Part II: Documents supporting certain tax returns
- 3Paragraph 3
- Part III: The conditions
- Approved persons
- 4Paragraph 4
- Approved manner of transmission
- 5Paragraph 5
- Content of transmission
- 6Paragraph 6
- Procedure for accepting electronic transmissions
- 7Paragraph 7
- Part IV: Hard copies of information transmitted
- Provisions about making of hard copies
- 8Paragraph 8
- Meaning of “hard copy”
- 9Paragraph 9
- Part V: Status of information
- Exercise of powers
- 10Paragraph 10
- Proceedings
- 11Paragraph 11
- Schedule 4: SAVINGS AND TRANSITORY PROVISIONS
- Declaration of secrecy
- 1Paragraph 1
- Information about interest paid or credited without deduction of tax by banks, etc.
- 2Paragraph 2
- Assessments
- 3Paragraph 3
- Claims
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6 Repealed
- Choice of Commissioners to hear proceedings
- 7Paragraph 7
- Settling of appeals by agreement
- 8Paragraph 8 Repealed
- Interest on tax
- 9Paragraph 9
- Penalties, etc.
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- Northern Ireland
- 13Paragraph 13 Repealed
- 14Paragraph 14