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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. Payments on account of capital gains tax: disposals of land etc

Section 59AZA | Payments on account of capital gains tax: disposals of land etc

From legislation.gov.uk

For provision requiring payments to be made on account of capital gains tax, see Schedule 2 to the Finance Act 2019.

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