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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
Surcharges on unpaid income tax and capital gains tax.

Section 59C | Surcharges on unpaid income tax and 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed