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Contents

Legislation

Finance Act 1989

Crossheading Receipts basis etc.

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Section 36 Schedule E: revised Cases.
Section 37 Schedule E: assessment on receipts basis.
Section 38 Schedule E: unpaid emoluments.
Section 39 Schedule E: unremitted emoluments.
Section 40 Schedule E: emoluments already paid.
Section 41 Schedule E: pensions etc.
Section 42 Schedule E: supplementary.
Section 43 Schedule D: computation
Section 44 Companies with investment business and insurance companies: computation
Section 45 PAYE: meaning of payment.

Receipts basis etc.
PAYE: meaning of payment.

Section 45 | PAYE: meaning of payment.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)