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Legislation
Finance Act 2003

Crossheading Liability for and payment of tax

  • Section 85 Liability for tax
  • Section 86 Payment of tax
  • Section 87 Interest on unpaid tax
  • Section 87A Interest on unpaid tax: cases involving Reserved Investor Fund (Contractual Schemes)
  • Section 88 Interest on penalties
  • Section 89 Interest on repayment of tax overpaid etc
  • Section 90 Application to defer payment in case of contingent or uncertain consideration
  • Section 91 Collection and recovery of tax etc
  • Section 92 Payment by cheque
  1. Part 4 Stamp duty land tax
  2. Crossheading Liability for and payment of tax

Crossheading Liability for and payment of tax

From legislation.gov.uk

Contents

  1. Section 85 Liability for tax
  2. Section 86 Payment of tax
  3. Section 87 Interest on unpaid tax
  4. Section 87A Interest on unpaid tax: cases involving Reserved Investor Fund (Contractual Schemes)
  5. Section 88 Interest on penalties
  6. Section 89 Interest on repayment of tax overpaid etc
  7. Section 90 Application to defer payment in case of contingent or uncertain consideration
  8. Section 91 Collection and recovery of tax etc
  9. Section 92 Payment by cheque
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