General General
United Kingdom
- 38Administration, collection and enforcement.
- 38AInterest in certain cases of official error.
- 38BInterest: general treatment.
- 38CPayments on account.
- 39Offences and penalties.
- 40Appeals.
- 41Supplies spanning change of rate, etc.
- 42Adjustment of contracts on changes in tax.
- 43Failure of resolution under Provisional Collection of Taxes Act 1968.
- 44Disclosure of information for statistical purposes.
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)