Taxes Management Act 1970
Sections and provisions with full text and the judgments that cite each one.
Section 59BB — CGT exit charge payment plans
CGT exit charge payment plans 59BB Schedule 3ZAA contains provision for the payment in instalments of capital gains tax to which liability arises by virtue of section 25 or 80 of the 1992 Act.
Section 59FB — CT payment plans for tax on certain transactions with EEA residents
CT payment plans for tax on certain transactions with EEA residents 59FB Schedule 3ZC makes provision enabling a company that is liable to pay corporation tax arising in connection with certain…
Section 59C — Surcharges on unpaid income tax and capital gains tax.
Surcharges on unpaid income tax and capital gains tax. 59C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 59D — General rule as to when corporation tax is due and payable.
General rule as to when corporation tax is due and payable. 59D 1 Corporation tax for an accounting period is due and payable on the day following the expiry of nine months from the end of that…
Section 59E — Further provision as to when corporation tax is due and payable.
Further provision as to when corporation tax is due and payable. 59E 1 The Treasury may by regulations make provision, in relation to companies of such descriptions as may be prescribed, for or in…
Section 59F — Arrangements for paying tax on behalf of group members
Arrangements for paying tax on behalf of group members 59F 1 An officer of Revenue and Customs may enter into arrangements for the specified purpose with some or all of the members of a group. 2 For…
Section 59G — Managed payment plans
Managed payment plans 59G 1 This section applies if a person (“P”) has entered into a managed payment plan in respect of— a an amount on account of income tax which is to become payable in accordance…
Section 59H — Balancing of instalments for the purposes of section 59G
Balancing of instalments for the purposes of section 59G 59H 1 Subsection (2) applies for the purposes of section 59G(2)(b). 2 The instalments to be paid before the due date are balanced by those to…
Section 60 — Issue of demand notes and receipts.
Issue of demand notes and receipts. 60 1 Every collector shall, when the tax becomes due and payable, make demand of the respective sums given to him in charge to collect, from the persons charged…
Section 61 — Distraint by collectors.
Distraint by collectors. 61 1 If a person neglects or refuses to pay the sum charged, upon demand made by the collector, the collector may distrain upon the goods and chattels of the person charged…
Section 62 — Priority of claim for tax.
Priority of claim for tax. 62 1 If at any time at which any goods or chattels belonging to any person (in this section referred to as “ the person in default ”) are liable to be taken by virtue of…
Section 63 — Recovery of tax in Scotland
Recovery of tax in Scotland 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 63A — Sheriff officer’s fees and outlays.
Sheriff officer’s fees and outlays. 63A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 64 — Priority of claim for tax in Scotland.
Priority of claim for tax in Scotland. 64 1 If at any time at which any movable goods and effects belonging to any person (in this section referred to as “ the person in default ”) are liable to be…
Section 65 — Magistrates’ courts.
Magistrates’ courts. 65 1 Any amount due and payable by way of income tax, capital gains tax or corporation tax which does not exceed £2,000 shall, without prejudice to any other remedy, be…
Section 66 — County courts.
County courts. 66 1 Tax due and payable ... may, in England and Wales, and in Northern Ireland where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern…
Section 67 — Inferior courts in Scotland.
Inferior courts in Scotland. 67 1 In Scotland, tax due and payable ... may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the…
Section 68 — High Court, etc.
High Court, etc. 68 1 Any tax may be sued for and recovered from the person charged therewith in the High Court as a debt due to the Crown, or by any other means whereby any debt of record or…
Section 69 — Recovery of penalty ... or interest
Recovery of penalty ... or interest 69 1 This section applies to— a penalties imposed under Part 2, 5A or 10 of this Act or Schedule 18 to the Finance Act 1998; aa penalties imposed under Schedule 26…
Section 70 — Evidence.
Evidence. 70 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 A certificate of the inspector or any other officer…
Section 70A — Payments by cheque.
Payments by cheque. 70A 1 For the purposes of this Act and the provisions mentioned in subsection (2) below, where— a any payment to an officer of the Board or the Board is made by cheque, and b the…
Section 71 — Bodies of persons.
Bodies of persons. 71 1 ... every body of persons shall be chargeable to income tax in like manner as any person is chargeable under the Income Tax Acts. 2 Subject to section 108 of this Act, the…
Section 72 — Trustees, guardians, etc., of incapacitated persons.
Trustees, guardians, etc., of incapacitated persons. 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 73 — Further provision as to infants.
Further provision as to infants. 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 74 — Personal representatives.
Personal representatives. 74 1 If a person chargeable to income tax dies, the executor or administrator of the person deceased shall be liable for the tax chargeable on such deceased person, and may…
Section 75 — Receivers appointed by a court.
Receivers appointed by a court. 75 1 A receiver appointed by any court in the United Kingdom which has the direction and control of any property in respect of which income tax is charged in…
Section 76 — Protection for certain trustees, agents and receivers.
Protection for certain trustees, agents and receivers. 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 77 — Application of Part VII to capital gains tax.
Application of Part VII to capital gains tax. 77 1 This Part of this Act (except section 76 above) shall apply in relation to capital gains tax as it applies in relation to income tax . . . , and…
Section 77A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77A
Section 77B — Pre-conditions for serving secondary-liability notice
Pre-conditions for serving secondary-liability notice 77B 1 Conditions A to E are the pre-conditions for the purposes of section 77C. 2 Condition A is that tax is assessed on a person not resident in…
Section 77C — Secondary-liability notices
Secondary-liability notices 77C 1 If each of the pre-conditions (see section 77B) is met, an officer of Revenue and Customs may serve on the holder of the licence concerned, or on the holder of any…
Section 77D — Payments under secondary-liability notices
Payments under secondary-liability notices 77D 1 Any amount which a person is required to pay by a secondary-liability notice may be recovered from the person as if it were tax due and duly demanded…
Section 77E — Exception for certain pre-1974 cases
Exception for certain pre-1974 cases 77E 1 Section 77C(1) does not give power to serve a secondary-liability notice on the holder of a licence if the profits arose, or the chargeable gains accrued,…
Section 77F — Issue, cancellation and effect of exemption certificates
Issue, cancellation and effect of exemption certificates 77F 1 This section applies if there is a person (“T”) who will or might become liable to tax which, if unpaid, could be recovered under this…
Section 77G — Liabilities for assessments made after exemption certificate cancelled
Liabilities for assessments made after exemption certificate cancelled 77G 1 Subsection (7) applies if— a each of conditions A to C is met, and b one of conditions D and E is met. 2 Condition A is…
Section 77H — Calculations under sections 77C(3) and 77G(7)
Calculations under sections 77C(3) and 77G(7) 77H 1 Subsection (2) applies for the purposes of calculating any of the following amounts of profits or chargeable gains— a L in a calculation under…
Section 77I — Information
Information 77I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 77J — Meaning of “related to a licence” as respects tax, or profits or gains
Meaning of “related to a licence” as respects tax, or profits or gains 77J 1 Subsections (2) and (3) apply for the purposes of this Part. 2 An amount of tax is related to a licence if the tax is in…
Section 77K — Other definitions in Part 7A
Other definitions in Part 7A 77K 1 This section applies for the purposes of this Part. 2 “ Licence ” has the meaning given by section 77B(7). 3 “ Secondary-liability notice ” has the meaning given by…
Section 78 — Method of charging non-residents.
Method of charging non-residents. 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 79 — Profits from branch or agency.
Profits from branch or agency. 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 80 — Charge on percentage of turnover.
Charge on percentage of turnover. 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 81 — Taxation on basis of merchanting profit.
Taxation on basis of merchanting profit. 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 82 — Savings.
Savings. 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 83 — Responsibilities and indemnification of persons in whose name a non-resident person is chargeable.
Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 84 — Gains from branch or agency.
Gains from branch or agency. 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 85 — Application of Part VIII to corporation tax.
Application of Part VIII to corporation tax. 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 85A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85A
Section 86 — Interest on overdue income tax and capital gains tax.
Interest on overdue income tax and capital gains tax. 86 1 The following, namely— a any amount on account of income tax which becomes due and payable in accordance with section 59A(2) of this Act,…
Section 86A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86A