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Legislation

Taxes Management Act 1970

PART IV ASSESSMENT AND CLAIMS

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Section 28A Completion of enquiry into personal or trustee return ...
Section 28AA Amendment of return of profits made for wrong period.
Section 28AB Provisions supplementary to section 28AA.
Section 28B Completion of enquiry into partnership return
Section 28C Determination of tax where no return delivered.
Section 28D Determination of corporation tax where no return delivered.
Section 28E Determination of corporation tax where notice complied with in part.
Section 28F Corporation tax determinations: supplementary.
Section 28G Determination of amount notionally chargeable where no NRCGT return delivered
Section 28H Simple assessments by HMRC: personal assessments
Section 28I Simple assessments by HMRC: trustees
Section 28J Power to withdraw a simple assessment
Section 29 Assessment where loss of tax discovered.
Section 29A Non-resident CGT disposals: determination of amount which should have been assessed
Section 30 Recovery of overpayment of tax, etc.
Section 30A Assessing procedure.
Section 30AA Assessing income tax on trustees and personal representatives
Section 30B Amendment of partnership statement where loss of tax discovered.
Section 30C Transfer pricing records: carelessness for the purposes of section 29
Section 30D Transfer pricing records: carelessness for the purposes of section 30B
Section 31 Appeals: right of appeal
Section 31A Appeals: notice of appeal
Section 31AA Taxpayer's right to query simple assessment
Section 31B Appeals: appeals to General Commissioners
Section 31C Appeals: appeals to Special Commissioners
Section 31D Appeals: election to bring appeal before Special Commissioners
Crossheading Overpaid tax, excessive assessments etc
Crossheading Time limits
Crossheading Corporation tax determinations
Crossheading Claims

Part IV · ASSESSMENT AND CLAIMS
Appeals: election to bring appeal before Special Commissioners

Section 31D | Appeals: election to bring appeal before Special Commissioners

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed