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Contents

Legislation

Finance Act 1995

Crossheading Management: self-assessment etc.

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Section 103 Liability of trustees.
Section 104 Returns and self-assessments.
Section 105 Records for purposes of returns.
Section 106 Return of employees’ emoluments etc.
Section 107 Procedure for making claims etc.
Section 108 Payments on account of income tax.
Section 109 Surcharges on unpaid tax.
Section 110 Interest on overdue tax.
Section 111 Assessments in respect of income taken into account under PAYE.
Section 112 Recovery of certain amounts deducted or paid under MIRAS.
Section 113 Allowable losses: capital gains tax.
Section 114 Liability of trustees and personal representatives: capital gains tax.
Section 115 Minor amendments and repeals.
Section 116 Transitional provisions.

Management: self-assessment etc.
Payments on account of income tax.

Section 108 | Payments on account of income tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

Notes

F1
S. 108 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
F2
S. 108 restored (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2))