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Legislation
Finance (No. 2) Act 1975

Crossheading General

  • Section 25—43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 44 Payment of tax : general
  • Section 45 Payment of tax pending appeal.
  • Section 46 Interest on unpaid tax.
  • Section 47 Repayment supplement in respect of delayed repayments of certain taxes to persons other than companies.
  • Section 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 50—53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 58 Disposal of shares and securities within prescribed period of acquisition.
  • Section 59—64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 66 Assignment of proceedings to Commissioners.
  • Section 67 Appeals.
  1. General
  2. Payment of tax : general

Section 44 | Payment of tax : general

From legislation.gov.uk

(1)RepealedF1

(4)RepealedF2

(5)In section 29(5) of the Taxes Management Act 1970 (notice of assessment), after the words “shall state” there shall be inserted the words “ the date on which it is issued and ”.

(6)RepealedF1

(7)This section and sections 45 and 46 below shall not have effect in relation to tax charged by assessments notice of which was issued before the passing of this Act.

Notes

  1. F1

    S. 44(1)–(3)(6) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

  2. F2

    S. 44(4) repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

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