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Legislation

Taxes Management Act 1970

Crossheading Income tax and capital gains tax

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Section 59A Payments on account of income tax.
Section 59AZA Payments on account of capital gains tax: disposals of land etc
Section 59AA Non-resident CGT disposals: payments on account of capital gains tax
Section 59AB Amounts payable on account: recovery
Section 59B Payment of income tax and capital gains tax: assessments other than simple assessments.
Section 59BA Payment of income tax and capital gains tax: simple assessments
Section 59BB CGT exit charge payment plans
Section 59C Surcharges on unpaid income tax and capital gains tax.

Income tax and capital gains tax
Non-resident CGT disposals: payments on account of capital gains tax

Section 59AA | Non-resident CGT disposals: payments on account of capital gains tax

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed