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Legislation
Taxes Management Act 1970

Crossheading Income tax and capital gains tax

  • 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.
  1. Income tax and capital gains tax
  2. Amounts payable on account: recovery

Section 59AB | Amounts payable on account: recovery

From legislation.gov.uk

The provisions of the Taxes Acts as to the recovery of tax shall apply to an amount falling to be paid on account of tax in the same manner as they apply to an amount of tax.

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