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Legislation

Taxes Management Act 1970

Crossheading Licence-holders' liabilities for tax assessed on non-UK residents

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Section 77B Pre-conditions for serving secondary-liability notice
Section 77C Secondary-liability notices
Section 77D Payments under secondary-liability notices
Section 77E Exception for certain pre-1974 cases

PART 7A Holders of licences under the Petroleum Act 1998
Crossheading Licence-holders' liabilities for tax assessed on non-UK residents

Crossheading Licence-holders' liabilities for tax assessed on non-UK residents

From legislation.gov.uk

Contents

Section 77B Pre-conditions for serving secondary-liability notice
Section 77C Secondary-liability notices
Section 77D Payments under secondary-liability notices
Section 77E Exception for certain pre-1974 cases