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Contents

Legislation

Finance Act 2015

Crossheading Process for imposing charge

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Section 93 Preliminary notice
Section 94 Representations
Section 95 Charging notice
Section 96 Section 80 or 81 cases: estimating profits for preliminary and charging notices
Section 97 Section 86 cases: estimating profits for preliminary and charging notices

Process for imposing charge
Charging notice

Section 95 | Charging notice

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)