Taxes Management Act 1970 section 22

Additional particulars for "surtax"

Section 22 has been repealed and is no longer in force, having originally required taxpayers to provide additional information for the purposes of surtax assessments.

• Section 22 originally required individuals to supply additional particulars needed for surtax, which was a higher rate of income tax levied on higher incomes
• Surtax was abolished in 1973 when it was replaced by the unified system of higher rate income tax bands
• The section was consequentially amended by the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (SI 2035/2009), which dealt with tidying up obsolete provisions
• This section is now of historical interest only and imposes no current obligations on taxpayers or their advisers