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Contents

Legislation

Taxes Management Act 1970

Crossheading Income tax

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Section 7 Notice of liability to income tax and capital gains tax.
Section 7A Disregard of certain NRCGT gains for purposes of section 7
Section 8 Personal return.
Section 8ZA Interpretation of section 8(4A)
Section 8A Trustee’s return.
Section 8B Withdrawal by HMRC of notice under section 8 or 8A
Section 8C Returns so far as relating to capital gains tax
Section 9 Returns to include self-assessment.
Section 9ZA Amendment of personal or trustee return by taxpayer
Section 9ZB Correction of personal or trustee return by Revenue
Section 9A Notice of enquiry
Section 9B Amendment of return by taxpayer during enquiry
Section 9C Amendment of self-assessment during enquiry to prevent loss of tax
Section 9D Choice between different Cases of Schedule D

Income tax
Disregard of certain NRCGT gains for purposes of section 7

Section 7A | Disregard of certain NRCGT gains for purposes of section 7

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed