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Contents

Legislation

Finance Act 1996

Crossheading General

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Section 121 Returns and self assessment.
Section 122 Notional tax deductions and payments.
Section 123 Liability of partners.
Section 124 Retention of original records.
Section 125 Determination of tax where no return delivered.
Section 126 PAYE regulations.
Section 127 Repayment postponed pending completion of enquiries.
Section 128 Claims for reliefs involving two or more years.
Section 129 Claims for medical insurance and vocational training relief.
Section 130 Procedure for giving notices.
Section 131 Interest on overdue tax.
Section 132 Overdue tax and excessive payments by the Board.
Section 133 Claims and enquiries.
Section 134 Discretions exercisable by the Board etc.
Section 135 Time limits for claims etc.
Section 136 Appeals.

Chapter V Self Assessment, General Management etc.
Crossheading General

Crossheading General

From legislation.gov.uk

Contents

Section 121 Returns and self assessment.
Section 122 Notional tax deductions and payments.
Section 123 Liability of partners.
Section 124 Retention of original records.
Section 125 Determination of tax where no return delivered.
Section 126 PAYE regulations.
Section 127 Repayment postponed pending completion of enquiries.
Section 128 Claims for reliefs involving two or more years.
Section 129 Claims for medical insurance and vocational training relief.
Section 130 Procedure for giving notices.
Section 131 Interest on overdue tax.
Section 132 Overdue tax and excessive payments by the Board.
Section 133 Claims and enquiries.
Section 134 Discretions exercisable by the Board etc.
Section 135 Time limits for claims etc.
Section 136 Appeals.