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Legislation

Finance Act 1988

Crossheading Company migration

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Section 130 Provisions for securing payment by company of outstanding tax.
Section 131 Penalties for failure to comply with section 130.
Section 132 Liability of other persons for unpaid tax.

Company migration
Liability of other persons for unpaid tax.

Section 132 | Liability of other persons for unpaid tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 130-132 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 56, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)