Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 1995

Crossheading Management: self-assessment etc.

  • 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.
  1. Management: self-assessment etc.
  2. Transitional provisions.

Section 116 | Transitional provisions.

From legislation.gov.uk

(1)The provisions of the Management Act specified in Schedule 21 to this Act shall have effect subject to the transitional provisions contained in that Schedule.

(2)Section 198 of the Finance Act 1994 (which is superseded by this section) shall cease to have effect.

PreviousNext
PrivacyTerms