Taxes Management Act 1970
Sections and provisions with full text and the judgments that cite each one.
Section 109A — Residence of companies
Residence of companies 109A Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of this Act as it applies for the purposes of the Corporation Tax…
Section 109B — Provisions for securing payment by company of outstanding tax
Provisions for securing payment by company of outstanding tax 109B 1 Each of conditions A to D must be met before a company ceases to be resident in the United Kingdom , subject to subsection (5A). 2…
Section 109C — Penalty for company's failure to comply with section 109B
Penalty for company's failure to comply with section 109B 109C If a company ceases to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met, the company…
Section 109D — Penalty for other persons if company fails to comply with section 109B
Penalty for other persons if company fails to comply with section 109B 109D 1 Subsection (5) applies if— a condition E is met, and b either of conditions F and G is met. 2 Condition E is that in…
Section 109E — Liability of other persons for unpaid tax
Liability of other persons for unpaid tax 109E 1 This section applies if— a a company (“the migrating company”) ceases to be resident in the United Kingdom at any time, and b any tax which is payable…
Section 109F — Interpretation of sections 109B to 109E
Interpretation of sections 109B to 109E 109F 1 In sections 109B to 109E, any reference to the tax payable by a company includes a reference to— a any amount which the company is liable to pay under…
Section 110 — Valuation of land: power of entry.
Valuation of land: power of entry. 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 111 — Valuation of assets: power to inspect.
Valuation of assets: power to inspect. 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 112 — Loss, destruction or damage to assessments, returns, etc.
Loss, destruction or damage to assessments, returns, etc. 112 1 Where any assessment to tax, or any duplicate of assessment to tax, or any return or other document relating to tax, has been lost or…
Section 113 — Form of returns and other documents.
Form of returns and other documents. 113 1 Any returns under the Taxes Acts shall be in such form as the Board prescribe, and in prescribing income tax forms under this subsection the Board shall…
Section 114 — Want of form or errors not to invalidate assessments, etc.
Want of form or errors not to invalidate assessments, etc. 114 1 An assessment or determination , warrant or other proceeding which purports to be made in pursuance of any provision of the Taxes Acts…
Section 115 — Delivery and service of documents.
Delivery and service of documents. 115 1 A notice or form which is to be served under the Taxes Acts on a person may be either delivered to him or left at his usual or last known place of residence.…
Section 115A — Electronic lodgement of tax returns, etc.
Electronic lodgement of tax returns, etc. 115A Schedule 3A to this Act (which makes provision with respect to the electronic lodgement of tax returns and documents required in connection with tax…
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Section 117 — Action of ejectment in Northern Ireland.
Action of ejectment in Northern Ireland. 117 Unless other provision is made in that behalf by any enactment, an action of ejectment in Northern Ireland for non-payment of rent shall not be defeated…
Section 118 — Interpretation.
Interpretation. 118 1 In this Act, unless the context otherwise requires— “ Act ” includes an Act of the Parliament of Northern Ireland and “ enactment ” shall be construed accordingly, “ the Board ”…
Section 119 — Commencement and construction.
Commencement and construction. 119 1 This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act. 2 This Act, and…
Section 120 — Short title.
Short title. 120 This Act may be cited as the Taxes Management Act 1970.