Taxes Management Act 1970 section 78

Method of charging non-residents

Section 78 previously dealt with the method by which non-resident persons could be charged to tax, but it has been repealed.

• Section 78 originally set out the procedures for charging tax on individuals and entities who were not resident in the United Kingdom.
• The section was repealed by the Finance Act 1995, Schedule 29, Part 8(16), and is no longer in force.
• The rules governing how non-residents are assessed and charged to UK tax are now found in other legislation that replaced this provision.
• Any historical tax assessments made under this section before its repeal would have been governed by the law as it stood at the relevant time.