Crossheading Liability for and payment of tax
From legislation.gov.uk
Contents
- 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