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Contents

Legislation

Taxes Management Act 1970

PART III OTHER RETURNS AND INFORMATION

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Section 13 Persons in receipt of taxable income belonging to others.
Section 14 Return of lodgers and inmates.
Section 15 Return of employees' earnings etc.
Section 15A Non-resident's staff are UK client's employees for section 15 purposes
Section 16 Fees, commissions, etc.
Section 16A Agency workers.
Section 17 Interest paid or credited by banks, building societies, etc. without deduction of income tax.
Section 18 Interest paid without deduction of income tax.
Section 18A Other payments and licences etc.
Section 18B Savings income: regulations about European and international aspects
Section 18C Regulations under section 18B: provision about “paying agents”
Section 18D Content of regulations under section 18B: supplementary provision
Section 18E Interpretation of sections 18B to 18D: “prescribed” etc
Section 19 Information for purposes of charge on profits of UK property businesses or under Schedule A.
Crossheading Production of accounts, books and other information
Crossheading Surtax
Crossheading Chargeable gains

Part III · OTHER RETURNS AND INFORMATION
Non-resident's staff are UK client's employees for section 15 purposes

Section 15A | Non-resident's staff are UK client's employees for section 15 purposes

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed