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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. CGT exit charge payment plans

Section 59BB | CGT exit charge payment plans

From legislation.gov.uk

Schedule 3ZAA contains provision for the payment in instalments of capital gains tax to which liability arises by virtue of section 25 or 80 of the 1992 Act.

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