Regulation 45 Payments on AccountI1
United Kingdom
Save in a case to which regulation 48 applies, the Commissioners shall give to a taxable person who is under a duty to make payments on account notification in writing of—
(a)
the amounts that he is under a duty to pay,
(b)
how those amounts have been calculated, and
(c)
the times for payment of those amounts.
Annotations
Commencement
- I1
Reg. 45 in force at 20.10.1995, see reg. 1