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Taxes Management Act 1970

โ–ธ Part I โ€“ Administration (ss 1-6)
  • Section 1 โ€“ Responsibilities for certain taxes [TMA 1970 s 1]
  • Section 2 โ€“ General Commissioners [TMA 1970 s 2]
  • Section 2A โ€“ General Commissoners: costs and expenses in legal proceedings [TMA 1970 s 2A]
  • Section 3 โ€“ Clerk to General Commissioners [TMA 1970 s 3]
  • Section 3A โ€“ General Commissioners and clerks: indemnity [TMA 1970 s 3A]
  • Section 4 โ€“ Special Commissioners [TMA 1970 s 4]
  • Section 4A โ€“ Deputy Special Commissioners [TMA 1970 s 4A]
  • Section 5 โ€“ General and Special Commissioners [TMA 1970 s 5]
  • Section 6 โ€“ Declarations on taking office [TMA 1970 s 6]
โ–ธ Part II โ€“ Returns of Income and Gains (ss 7-12D)
  • โ–ธ Income tax (ss 7-9D)
    • Section 7 โ€“ Notice of liability to income tax and capital gains tax [TMA 1970 s 7]
    • Section 7A โ€“ Disregard of certain NRCGT gains for purposes of section 7 [TMA 1970 s 7A]
    • Section 8 โ€“ Personal return [TMA 1970 s 8]
    • Section 8ZA โ€“ Interpretation of section 8(4A) [TMA 1970 s 8ZA]
    • Section 8A โ€“ Trustee's return [TMA 1970 s 8A]
    • Section 8B โ€“ Withdrawal by HMRC of notice to file under section 8 or 8A [TMA 1970 s 8B]
    • Section 8C โ€“ Returns so far as relating to capital gains tax [TMA 1970 s 8C]
    • Section 9 โ€“ Returns to include self-assessment [TMA 1970 s 9]
    • Section 9ZA โ€“ Amendment of personal or trustee return by taxpayer [TMA 1970 s 9ZA]
    • Section 9ZB โ€“ Correction of personal or trustee return by Revenue [TMA 1970 s 9ZB]
    • Section 9A โ€“ Notice of enquiry [TMA 1970 s 9A]
    • Section 9B โ€“ Amendment of return by taxpayer during enquiry [TMA 1970 s 9B]
    • Section 9C โ€“ Amendment of self-assessment during enquiry to prevent loss of tax [TMA 1970 s 9C]
    • Section 9D โ€“ Choice between different Cases of Schedule D [TMA 1970 s 9D]
  • โ–ธ Corporation tax (ss 10-12)
    • Section 10 โ€“ Notice of liability to corporation tax [TMA 1970 s 10]
    • Section 11 โ€“ Return of profits [TMA 1970 s 11]
    • Section 11A โ€“ Notice of liability to capital gains tax [TMA 1970 s 11A]
    • Section 11AA โ€“ Return of profits to include self-assessment [TMA 1970 s 11AA]
    • Section 11AB โ€“ Power to enquire into return of profits [TMA 1970 s 11AB]
    • Section 11AC โ€“ Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business [TMA 1970 s 11AC]
    • Section 11AD โ€“ Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations [TMA 1970 s 11AD]
    • Section 11AE โ€“ Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations [TMA 1970 s 11AE]
    • Section 12 โ€“ Information about chargeable gains [TMA 1970 s 12]
  • โ–ธ NRCGT returns (ss 12ZA-12ZN)
    • Section 12ZA โ€“ Interpretation of sections 12ZB to 12ZN [TMA 1970 s 12ZA]
    • Section 12ZB โ€“ NRCGT return [TMA 1970 s 12ZB]
    • Section 12ZBA โ€“ Elective NRCGT return [TMA 1970 s 12ZBA]
    • Section 12ZC โ€“ Single return in respect of two or more non-resident CGT disposals [TMA 1970 s 12ZC]
    • Section 12ZD โ€“ NRCGT returns: grant and exercise of options [TMA 1970 s 12ZD]
    • Section 12ZE โ€“ NRCGT return to include advance self-assessment [TMA 1970 s 12ZE]
    • Section 12ZF โ€“ The โ€œamount notionally chargeableโ€ [TMA 1970 s 12ZF]
    • Section 12ZG โ€“ Cases where advance self-assessment not required [TMA 1970 s 12ZG]
    • Section 12ZH โ€“ NRCGT returns and annual self-assessment: section 8 [TMA 1970 s 12ZH]
    • Section 12ZI โ€“ NRCGT returns and annual self-assessment: section 8A [TMA 1970 s 12ZI]
    • Section 12ZJ โ€“ Sections 12ZA to 12ZI: determination of residence status [TMA 1970 s 12ZJ]
    • Section 12ZK โ€“ Amendment of NRCGT return by the taxpayer [TMA 1970 s 12ZK]
    • Section 12ZL โ€“ Correction of NRCGT return by HMRC [TMA 1970 s 12ZL]
    • Section 12ZM โ€“ Notice of enquiry [TMA 1970 s 12ZM]
    • Section 12ZN โ€“ Amendment of return by taxpayer during enquiry [TMA 1970 s 12ZN]
  • โ–ธ Partnerships (ss 12AA-12AE)
    • Section 12AA โ€“ Partnership return [TMA 1970 s 12AA]
    • Section 12AAA โ€“ Withdrawal by HMRC of notice under section 12AA [TMA 1970 s 12AAA]
    • Section 12AB โ€“ Partnership return to include partnership statement [TMA 1970 s 12AB]
    • Section 12ABZA โ€“ Partnership returns: overseas partners in investment partnerships etc. [TMA 1970 s 12ABZA]
    • Section 12ABZAA โ€“ Returns relating to LLP not carrying on business etc. with view to profit [TMA 1970 s 12ABZAA]
    • Section 12ABZB โ€“ Partnership return conclusive as to partnership shares [TMA 1970 s 12ABZB]
    • Section 12ABA โ€“ Amendment of partnership return by taxpayer [TMA 1970 s 12ABA]
    • Section 12ABB โ€“ Correction of partnership return by Revenue [TMA 1970 s 12ABB]
    • Section 12AC โ€“ Notice of enquiry [TMA 1970 s 12AC]
    • Section 12AD โ€“ Amendment of partnership return by taxpayer, or referral of dispute, during enquiry [TMA 1970 s 12AD]
    • Section 12ADA โ€“ AIFM firms [TMA 1970 s 12ADA]
    • Section 12AE โ€“ Choice between different Cases of Schedule D [TMA 1970 s 12AE]
  • โ–ธ UK Economic Interest Groupings and European Economic Interest Groupings (s 12A)
    • Section 12A โ€“ European Economic Interest Groupings [TMA 1970 s 12A]
  • โ–ธ Records (ss 12B-12C)
    • Section 12B โ€“ Records to be kept for purpose of returns [TMA 1970 s 12B]
    • Section 12C โ€“ Digital reporting and record-keeping [TMA 1970 s 12C]
  • โ–ธ Voluntary returns (s 12D)
    • Section 12D โ€“ Returns made otherwise than pursuant to a notice [TMA 1970 s 12D]
โ–ธ Part III โ€“ Other Returns and Information (ss 13-28)
  • Section 13 โ€“ Persons in receipt of taxable income belonging to others [TMA 1970 s 13]
  • Section 14 โ€“ Return of lodgers and inmates [TMA 1970 s 14]
  • Section 15 โ€“ Return of employees' earnings etc. [TMA 1970 s 15]
  • Section 15A โ€“ Non-resident's staff are UK client's employees for section 15 purposes [TMA 1970 s 15A]
  • Section 16 โ€“ Fees, commissions, etc [TMA 1970 s 16]
  • Section 16A โ€“ Agency workers [TMA 1970 s 16A]
  • Section 17 โ€“ Interest paid or credited by banks, building societies etc. without deduction of income tax [TMA 1970 s 17]
  • Section 18 โ€“ Interest paid without deduction of income tax [TMA 1970 s 18]
  • Section 18A โ€“ Other payments and licences etc. [TMA 1970 s 18A]
  • Section 18B โ€“ Savings income: regulations about European and international aspects [TMA 1970 s 18B]
  • Section 18C โ€“ Regulations under section 18B: provision about "paying agents" [TMA 1970 s 18C]
  • Section 18D โ€“ Content of regulations under section 18B: supplementary provision [TMA 1970 s 18D]
  • Section 18E โ€“ Interpretation of sections 18B to 18D: "prescribed" etc. [TMA 1970 s 18E]
  • Section 19 โ€“ Information for purposes of charge on profits of UK property businesses or under Schedule A [TMA 1970 s 19]
  • โ–ธ Production of accounts, books and other information (ss 19A-21)
    • Section 19A โ€“ Power to call for documents for purposes of certain enquiries [TMA 1970 s 19A]
    • Section 20 โ€“ Power to call for documents of taxpayer and others [TMA 1970 s 20]
    • Section 20A โ€“ Power to call for papers of tax accountant [TMA 1970 s 20A]
    • Section 20B โ€“ Restrictions on powers under section 20A [TMA 1970 s 20B]
    • Section 20BA โ€“ Orders for the delivery of documents [TMA 1970 s 20BA]
    • Section 20BB โ€“ Falsification etc. of documents [TMA 1970 s 20BB]
    • Section 20C โ€“ Entry with warrant to obtain documents [TMA 1970 s 20C]
    • Section 20CC โ€“ Procedure where documents etc. are removed [TMA 1970 s 20CC]
    • Section 20D โ€“ Interpretation of sections 20 to 20CC [TMA 1970 s 20D]
    • Section 21 โ€“ Stock jobbers' transactions [TMA 1970 s 21]
  • โ–ธ Surtax (ss 22-24)
    • Section 22 โ€“ Additional particulars for "surtax" [TMA 1970 s 22]
    • Section 23 โ€“ Power to obtain copies of registers of securities [TMA 1970 s 23]
    • Section 24 โ€“ Power to obtain information as to income from securities [TMA 1970 s 24]
  • โ–ธ Chargeable gains (ss 25-28)
    • Section 25 โ€“ Issuing houses, stockbrokers, auctioneers, etc. [TMA 1970 s 25]
    • Section 26 โ€“ Nominee shareholders [TMA 1970 s 26]
    • Section 27 โ€“ Settled property [TMA 1970 s 27]
    • Section 28 โ€“ Non-resident companies and trusts [TMA 1970 s 28]
โ–ธ Part 3A โ€“ Referral of Questions During Enquiry (ss 28ZA-28ZE)
  • Section 28ZA โ€“ Referral of questions during enquiry [TMA 1970 s 28ZA]
  • Section 28ZB โ€“ Withdrawal of notice of referral [TMA 1970 s 28ZB]
  • Section 28ZC โ€“ Regulations with respect to referrals [TMA 1970 s 28ZC]
  • Section 28ZD โ€“ Effect of referral on enquiry [TMA 1970 s 28ZD]
  • Section 28ZE โ€“ Effect of determination [TMA 1970 s 28ZE]
โ–ธ Part IV โ€“ Assessment and Claims (ss 28A-43F)
  • Section 28A โ€“ Completion of enquiry into personal or trustee return [TMA 1970 s 28A]
  • Section 28AA โ€“ Amendment of return of profits made for wrong period [TMA 1970 s 28AA]
  • Section 28AB โ€“ Provisions supplementary to section 28AA [TMA 1970 s 28AB]
  • Section 28B โ€“ Completion of enquiry into partnership return [TMA 1970 s 28B]
  • Section 28C โ€“ Determination of tax where no return delivered [TMA 1970 s 28C]
  • Section 28D โ€“ Determination of corporation tax where no return delivered [TMA 1970 s 28D]
  • Section 28E โ€“ Determination of corporation tax where notice complied with in part [TMA 1970 s 28E]
  • Section 28F โ€“ Corporation tax determinations: supplementary [TMA 1970 s 28F]
  • Section 28G โ€“ Determination of amount notionally chargeable where no NRCGT return delivered [TMA 1970 s 28G]
  • Section 28H โ€“ Simple assessments by HMRC: personal assessments [TMA 1970 s 28H]
  • Section 28I โ€“ simple assessments by HMRC: trustees [TMA 1970 s 28I]
  • Section 28J โ€“ Power to withdraw a simple assessment [TMA 1970 s 28J]
  • Section 29 โ€“ Assessment where loss of tax discovered [TMA 1970 s 29]
  • Section 29A โ€“ Non-resident CGT disposals: determination of amount which should have been assessed [TMA 1970 s 29A]
  • Section 30 โ€“ Recovery of overpayment of tax, etc. [TMA 1970 s 30]
  • Section 30A โ€“ Assessing procedure [TMA 1970 s 30A]
  • Section 30AA โ€“ Assessing income tax on trustees and personal representatives [TMA 1970 s 30AA]
  • Section 30B โ€“ Amendment of partnership statement where loss of tax discovered [TMA 1970 s 30B]
  • Section 30C โ€“ Transfer pricing records: carelessness for the purposes of section 29 [TMA 1970 s 30C]
  • Section 30D โ€“ Transfer pricing records: carelessness for the purposes of section 30B [TMA 1970 s 30D]
  • Section 31 โ€“ Appeals: right of appeal [TMA 1970 s 31]
  • Section 31A โ€“ Appeals: notice of appeal [TMA 1970 s 31A]
  • Section 31AA โ€“ Taxpayer's right to query simple assessment [TMA 1970 s 31AA]
  • Section 31B โ€“ Appeals: appeals to General Commissioners [TMA 1970 s 31B]
  • Section 31C โ€“ Appeals: appeals to Special Commissioners [TMA 1970 s 31C]
  • Section 31D โ€“ Appeals: election to bring appeal before Special Commissioners [TMA 1970 s 31D]
  • โ–ธ Overpaid tax, excessive assessments etc (ss 32-33)
    • Section 32 โ€“ Double assessment [TMA 1970 s 32]
    • Section 33 โ€“ Recovery of overpaid tax etc. [TMA 1970 s 33]
    • Section 33A โ€“ Error or mistake in partnership statement [TMA 1970 s 33A]
  • โ–ธ Time limits (ss 34-41)
    • Section 34 โ€“ Ordinary time limit of 4 years [TMA 1970 s 34]
    • Section 34A โ€“ Ordinary time limit for self-assessment [TMA 1970 s 34A]
    • Section 35 โ€“ Time limit: income received after year for which it is assessable [TMA 1970 s 35]
    • Section 36 โ€“ Loss of tax brought about carelessly or deliberately etc. [TMA 1970 s 36]
    • Section 36A โ€“ Loss of tax involving offshore matter or offshore transfer (TMA 1970 s 36A)
    • Section 37 โ€“ Neglect: income tax and capital gains tax [TMA 1970 s 37]
    • Section 37A โ€“ Effect of assessment where allowances transferred [TMA 1970 s 37A]
    • Section 38 โ€“ Modification of s 37 in relation to partnerships [TMA 1970 s 38]
    • Section 39 โ€“ Neglect: corporation tax [TMA 1970 s 39]
    • Section 40 โ€“ Assessment on personal representatives [TMA 1970 s 40]
    • Section 41 โ€“ Leave of General or Special Commissioners required for certain assessments [TMA 1970 s 41]
  • โ–ธ Corporation tax determinations (ss 41A-41C)
    • Section 41A โ€“ Determination procedure [TMA 1970 s 41A]
    • Section 41B โ€“ Reduction of determination [TMA 1970 s 41B]
    • Section 41C โ€“ Time limits [TMA 1970 s 41C]
  • โ–ธ Claims (ss 42-43F)
    • Section 42 โ€“ Procedure for making claims etc. [TMA 1970 s 42]
    • Section 43 โ€“ Time limit for making claims [TMA 1970 s 43]
    • Section 43A โ€“ Further assessments: claims etc. [TMA 1970 s 43A]
    • Section 43B โ€“ Limits on application of section 43A [TMA 1970 s 43B]
    • Section 43C โ€“ Consequential claims etc. [TMA 1970 s 43C]
    • Section 43D โ€“ Claims for double taxation relief in relation to petroleum revenue tax [TMA 1970 s 43D]
    • Section 43E โ€“ Making of income tax claims by electronic communications etc. [TMA 1970 s 43E]
    • Section 43F โ€“ Effect of directions under section 43E [TMA 1970 s 43F]
โ–ธ Part V โ€“ Appeals and Other Proceedings (ss 44-59)
  • โ–ธ Jurisdiction (ss 44-47B)
    • Section 44 โ€“ General Commissioners [TMA 1970 s 44]
    • Section 45 โ€“ Quorum of Special Commissioners [TMA 1970 s 45]
    • Section 46 โ€“ General and Special Commissioners [TMA 1970 s 46]
    • Section 46A โ€“ Regulations about jurisdiction [TMA 1970 s 46A]
    • Section 46B โ€“ Questions to be determined by Special Commissioners [TMA 1970 s 46B]
    • Section 46C โ€“ Jurisdiction of Special Commissioners over certain claims included in returns [TMA 1970 s 46C]
    • Section 46D โ€“ Questions to be determined by the relevant tribunal [TMA 1970 s 46D]
    • Section 47 โ€“ Special jurisdiction relating to tax on chargeable gains [TMA 1970 s 47]
    • Section 47A โ€“ Special jurisdiction relating to development land tax [TMA 1970 s 47A]
    • Section 47B โ€“ Special jurisdiction relating to Business Expansion Scheme [TMA 1970 s 47B]
  • โ–ธ Appeals (ss 47C-56D)
    • Section 47C โ€“ Meaning of tribunal [TMA 1970 s 47C]
    • Section 48 โ€“ Application to appeals and other proceedings [TMA 1970 s 48]
    • Section 49 โ€“ Late notice of appeal [TMA 1970 s 49]
    • Section 49A โ€“ Appeal: HMRC review or determination by tribunal [TMA 1970 s 49A]
    • Section 49B โ€“ Appellant requires review by HMRC [TMA 1970 s 49B]
    • Section 49C โ€“ HMRC offer review [TMA 1970 s 49C]
    • Section 49D โ€“ Notifying appeal to the tribunal [TMA 1970 s 49D]
    • Section 49E โ€“ Nature of review etc. [TMA 1970 s 49E]
    • Section 49F โ€“ Effect of conclusions of review [TMA 1970 s 49F]
    • Section 49G โ€“ Notifying appeal to tribunal after review concluded [TMA 1970 s 49G]
    • Section 49H โ€“ Notifying appeal to tribunal after review offered but not accepted [TMA 1970 s 49H]
    • Section 49I โ€“ Interpretation of sections 49A to 49H [TMA 1970 s 49I]
    • Section 50 โ€“ Procedure [TMA 1970 s 50]
    • Section 51 โ€“ Power of Commissioners to obtain information from appellant [TMA 1970 s 51]
    • Section 52 โ€“ Evidence [TMA 1970 s 52]
    • Section 53 โ€“ Appeals against summary determination of penalties [TMA 1970 s 53]
    • Section 54 โ€“ Settling of appeals by agreement [TMA 1970 s 54]
    • Section 54A โ€“ No questioning in appeal of amounts of certain social security income [TMA 1970 s 54A]
    • Section 54B โ€“ Notifications of taxable amounts of certain social security income [TMA 1970 s 54B]
    • Section 54C โ€“ Interpretation of sections 54A and 54B: "appropriate officer" etc [TMA 1970 s 54C]
    • Section 55 โ€“ Recovery of tax not postponed [TMA 1970 s 55]
    • Section 56 โ€“ Payment of tax where there is a further appeal [TMA 1970 s 56]
    • Section 56A โ€“ Appeals from the Special Commissioners [TMA 1970 s 56A]
    • Section 56B โ€“ Regulations about practice and procedure [TMA 1970 s 56B]
    • Section 56C โ€“ Power of Special Commissioners to order costs [TMA 1970 s 56C]
    • Section 56D โ€“ Power of Special Commissioners to publish reports of decisons [TMA 1970 s 56D]
  • โ–ธ Chargeable gains (ss 57-59)
    • Section 57 โ€“ Regulations about appeals [TMA 1970 s 57]
    • Section 57A โ€“ Regulations about appeals [TMA 1970 s 57A]
    • Section 57B โ€“ Commissioners: procedural rules [TMA 1970 s 57B]
    • Section 58 โ€“ Proceedings in tax cases in Northern Ireland [TMA 1970 s 58]
    • Section 59 โ€“ Election for county court in Northern Ireland [TMA 1970 s 59]
โ–ธ Part VA โ€“ Payment of Tax (ss 59A-59H)
  • โ–ธ Income tax and capital gains tax (ss 59A-59C)
    • Section 59A โ€“ Payments on account of income tax [TMA 1970 s 59A]
    • Section 59AZA โ€“ Payments on account of capital gains tax: disposals of land etc. [TMA 1970 s 59AZA]
    • Section 59AA โ€“ Non-resident CGT disposals: payments on account of capital gains tax [TMA 1970 s 59AA]
    • Section 59AB โ€“ Amounts payable on account: recovery [TMA 1970 s 59AB]
    • Section 59B โ€“ Payment of income tax and capital gains tax: assessments other than simple assessments [TMA 1970 s 59B]
    • Section 59BA โ€“ Payment of income tax and capital gains tax: simple assessments [TMA 1970 s 59BA]
    • Section 59BB โ€“ CGT exit charge payment plans [TMA 1970 s 59BB]
    • Section 59C โ€“ Surcharges on unpaid income tax and capital gains tax [TMA 1970 s 59C]
  • โ–ธ Corporation tax (ss 59D-59FB)
    • Section 59D โ€“ General rule as to when corporation tax is due and payable [TMA 1970 s 59D]
    • Section 59DA โ€“ Claim for repayment in advance of liability being established [TMA 1970 s 59DA]
    • Section 59E โ€“ Further provision as to when corporation tax is due and payable [TMA 1970 s 59E]
    • Section 59F โ€“ Arrangements for paying tax on behalf of group members [TMA 1970 s 59F]
    • Section 59FA โ€“ CT exit charge payment plans [TMA 1970 s 59FA]
    • Section 59FB โ€“ CT payment plans for tax on certain transactions with EEA residents [TMA 1970 s 59FB]
  • โ–ธ Managed payment plans (ss 59G-59H)
    • Section 59G โ€“ Managed payment plans [TMA 1970 s 59G]
    • Section 59H โ€“ Balancing of instalments for the purposes of section 59G [TMA 1970 s 59H]
โ–ธ Part VI โ€“ Collection and Recovery (ss 60-70A)
  • Section 60 โ€“ Issue of demand notes and receipts [TMA 1970 s 60]
  • โ–ธ Distraint and poinding (ss 61-64)
    • Section 61 โ€“ Distraint by collectors [TMA 1970 s 61]
    • Section 62 โ€“ Priority of claim for tax [TMA 1970 s 62]
    • Section 63 โ€“ Recovery of tax in Scotland [TMA 1970 s 63]
    • Section 63A โ€“ Sheriff officer's fees and outlays [TMA 1970 s 63A]
    • Section 64 โ€“ Priority of claim for tax in Scotland [TMA 1970 s 64]
  • โ–ธ Court proceedings (ss 65-68)
    • Section 65 โ€“ Magistrates' courts [TMA 1970 s 65]
    • Section 66 โ€“ County courts [TMA 1970 s 66]
    • Section 67 โ€“ Inferior courts in Scotland [TMA 1970 s 67]
    • Section 68 โ€“ High Court, etc. [TMA 1970 s 68]
  • โ–ธ Supplemental (ss 69-70A)
    • Section 69 โ€“ Recovery of penalty or interest [TMA 1970 s 69]
    • Section 70 โ€“ Evidence [TMA 1970 s 70]
    • Section 70A โ€“ Payments by cheque [TMA 1970 s 70A]
โ–ธ Part VII โ€“ Persons Chargeable in a Representative Capacity, etc (ss 71-77A)
  • โ–ธ Income Tax (ss 71-76)
    • Section 71 โ€“ Bodies of persons [TMA 1970 s 71]
    • Section 72 โ€“ Trustees, guardians, etc. of incapacitated persons [TMA 1970 s 72]
    • Section 73 โ€“ Further provision as to infants [TMA 1970 s 73]
    • Section 74 โ€“ Personal representatives [TMA 1970 s 74]
    • Section 75 โ€“ Receivers appointed by a court [TMA 1970 s 75]
    • Section 76 โ€“ Protection for certain trustees, agents and receivers [TMA 1970 s 76]
  • โ–ธ Capital gains tax (ss 77-77A)
    • Section 77 โ€“ Application of Part VII to capital gains tax [TMA 1970 s 77]
    • Section 77A โ€“ Application of Part VII to development land tax [TMA 1970 s 77A]
โ–ธ Part 7A โ€“ Holders of Licences Under the Petroleum Act 1998 (ss 77B-77K)
  • โ–ธ Licence-holders' liabilities for tax assessed on non-UK residents (ss 77B-77E)
    • Section 77B โ€“ Pre-conditions for serving secondary-liability notice [TMA 1970 s 77B]
    • Section 77C โ€“ Secondary-liability notices [TMA 1970 s 77C]
    • Section 77D โ€“ Payments under secondary-liability notices [TMA 1970 s 77D]
    • Section 77E โ€“ Exception for certain pre-1974 cases [TMA 1970 s 77E]
  • โ–ธ Exemption certificates (ss 77F-77G)
    • Section 77F โ€“ Issue, cancellation and effect of exemption certificates [TMA 1970 s 77F]
    • Section 77G โ€“ Liabilities for assessments made after exemption certificate cancelled [TMA 1970 s 77G]
  • โ–ธ Supplementary (ss 77H-77K)
    • Section 77H โ€“ Calculations under sections 77C(3) and 77G(7) [TMA 1970 s 77H]
    • Section 77I โ€“ Information [TMA 1970 s 77I]
    • Section 77J โ€“ Meaning of "related to a licence" as respects tax, or profits or gains [TMA 1970 s 77J]
    • Section 77K โ€“ Other definitions in Part 7A [TMA 1970 s 77K]
โ–ธ Part VIII โ€“ Charges on Non-Residents (ss 78-85A)
  • โ–ธ Income tax (ss 78-83)
    • Section 78 โ€“ Method of charging non-residents [TMA 1970 s 78]
    • Section 79 โ€“ Profits from branch or agency [TMA 1970 s 79]
    • Section 80 โ€“ Charge on percentage of turnover [TMA 1970 s 80]
    • Section 81 โ€“ Taxation on basis of merchanting profit [TMA 1970 s 81]
    • Section 82 โ€“ Savings [TMA 1970 s 82]
    • Section 83 โ€“ Responsibilities and indemnification of persons in whose name a non-resident person is chargeable [TMA 1970 s 83]
  • โ–ธ Capital gains tax (s 84)
    • Section 84 โ€“ Gains from branch or agency [TMA 1970 s 84]
  • โ–ธ Corporation tax (ss 85-85A)
    • Section 85 โ€“ Application of Part VIII to corporation tax [TMA 1970 s 85]
    • Section 85A [TMA 1970 s 85A]
โ–ธ Part IX โ€“ Interest on Overdue Tax (ss 86-92)
  • Section 86 โ€“ Interest on overdue income tax and capital gains tax [TMA 1970 s 86]
  • Section 86A โ€“ Interest on development land tax unpaid on reckonable date [TMA 1970 s 86A]
  • Section 87 โ€“ Interest on overdue income tax deducted at source [TMA 1970 s 87]
  • Section 87A โ€“ Interest on overdue corporation tax, etc. [TMA 1970 s 87A]
  • Section 88 โ€“ Interest on tax recovered to make good loss due to taxpayer's fault [TMA 1970 s 88]
  • Section 88A โ€“ Determinations under section 88 [TMA 1970 s 88A]
  • Section 89 โ€“ The prescribed rate of interest [TMA 1970 s 89]
  • Section 90 โ€“ Interest on tax payable gross [TMA 1970 s 90]
  • Section 91 โ€“ Effect on interest of reliefs [TMA 1970 s 91]
  • Section 91A [TMA 1970 s 91A]
  • Section 92 โ€“ Remission in certain cases of interest on tax in arrear by reason of exchange restrictions [TMA 1970 s 92]
โ–ธ Part X โ€“ Penalties, etc. (ss 93-107)
  • Section 93 โ€“ Failure to make return for income tax and capital gains tax [TMA 1970 s 93]
  • Section 93A โ€“ Failure to make partnership return [TMA 1970 s 93A]
  • Section 94 โ€“ Failure to make return for corporation tax [TMA 1970 s 94]
  • Section 95 โ€“ Incorrect return or accounts for income tax or capital gains tax [TMA 1970 s 95]
  • Section 95A โ€“ Incorrect partnership return or accounts [TMA 1970 s 95A]
  • Section 96 โ€“ Incorrect return or accounts for corporation tax [TMA 1970 s 96]
  • Section 97 โ€“ Incorrect return or accounts: supplemental [TMA 1970 s 97]
  • Section 97A โ€“ Two or more tax-geared penalties in respect of same tax [TMA 1970 s 97A]
  • Section 97AA โ€“ Failure to produce documents under section 19A [TMA 1970 s 97AA]
  • Section 98 โ€“ Special returns, etc. [TMA 1970 s 98]
  • Section 98A โ€“ Special penalties in the case of certain returns [TMA 1970 s 98A]
  • Section 98B โ€“ European Economic Interest Groupings [TMA 1970 s 98B]
  • Section 98C โ€“ Notification under Part 7 of Finance Act 2004 [TMA 1970 s 98C]
  • Section 99 โ€“ Assisting in preparation of incorrect return, etc. [TMA 1970 s 99]
  • Section 99A โ€“ Certificates of non-liability to income tax [TMA 1970 s 99A]
  • Section 99B โ€“ Declarations under Chapter 2 of Part 15 of Income Tax Act 2007 [TMA 1970 s 99B]
  • Section 100 โ€“ Determination of penalties by officer of Board [TMA 1970 s 100]
  • Section 100A โ€“ Provisions supplementary to section 100 [TMA 1970 s 100A]
  • Section 100B โ€“ Appeals against penalty determinations [TMA 1970 s 100B]
  • Section 100C โ€“ Penalty proceedings before First-tier Tribunal [TMA 1970 s 100C]
  • Section 100D โ€“ Penalty proceedings before court [TMA 1970 s 100D]
  • Section 101 โ€“ Evidence for purposes of proceedings relating to penalties [TMA 1970 s 101]
  • Section 102 โ€“ Mitigation of penalties [TMA 1970 s 102]
  • Section 103 โ€“ Time limit for penalties [TMA 1970 s 103]
  • Section 103ZA โ€“ Disapplication of sections 100 to 103 in the case of certain penalties [TMA 1970 s 103ZA]
  • Section 103A โ€“ Interest on penalties [TMA 1970 s 103A]
  • Section 104 โ€“ Saving for criminal proceedings [TMA 1970 s 104]
  • Section 105 โ€“ Admissibility of evidence not affected by offer of settlement, etc. [TMA 1970 s 105]
  • Section 106 โ€“ Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction [TMA 1970 s 106]
  • โ–ธ Evasion (s 106A)
    • Section 106A โ€“ Offence of fraudulent evasion of income tax [TMA 1970 s 106A]
  • โ–ธ Offshore income, assets and activities (ss 106B-106H)
    • Section 106B โ€“ Offence of failing to give notice of being chargeable to tax [TMA 1970 s 106B]
    • Section 106C โ€“ Offence of failing to deliver return [TMA 1970 s 106C]
    • Section 106D โ€“ Offence of making inaccurate return [TMA 1970 s 106D]
    • Section 106E โ€“ Exclusions from offences under sections 106B to 106D [TMA 1970 s 106E]
    • Section 106F โ€“ Offences under sections 106B to 106D: supplementary provision [TMA 1970 s 106F]
    • Section 106G โ€“ Penalties for offences under sections 106B to 106D [TMA 1970 s 106G]
    • Section 106H โ€“ Regulations under sections 106E and 106F [TMA 1970 s 106H]
  • โ–ธ Scotland (s 107)
    • Section 107 โ€“ Criminal liability for false statements made to obtain allowances [TMA 1970 s 107]
โ–ธ Part XI โ€“ Miscellaneous and Supplemental (ss 107A-118)
  • โ–ธ Settlements (s 107A)
    • Section 107A โ€“ Relevant trustees [TMA 1970 s 107A]
  • โ–ธ Companies (ss 108-109A)
    • Section 108 โ€“ Responsibility of company officers [TMA 1970 s 108]
    • Section 109 โ€“ Corporation tax on close company in connection with loans to participators etc. [TMA 1970 s 109]
    • Section 109A โ€“ Residence of companies [TMA 1970 s 109A]
  • โ–ธ Companies ceasing to be UK resident (ss 109B-109F)
    • Section 109B โ€“ Provisions for securing payment by company of outstanding tax [TMA 1970 s 109B]
    • Section 109C โ€“ Penalty for company's failure to comply with section 109B [TMA 1970 s 109C]
    • Section 109D โ€“ Penalty for other persons if company fails to comply with section 109B [TMA 1970 s 109D]
    • Section 109E โ€“ Liability of other persons for unpaid tax [TMA 1970 s 109E]
    • Section 109F โ€“ Interpretation of sections 109B to 109E [TMA 1970 s 109F]
  • โ–ธ Valuation (ss 110-111)
    • Section 110 โ€“ Valuation of land: power of entry [TMA 1970 s 110]
    • Section 111 โ€“ Valuation of assets: power to inspect [TMA 1970 s 111]
  • โ–ธ Documents (ss 112-116)
    • Section 112 โ€“ Loss, destruction or damage to assessments, returns, etc. [TMA 1970 s 112]
    • Section 113 โ€“ Form of returns and other documents [TMA 1970 s 113]
    • Section 114 โ€“ Want of form or errors not to invalidate assessments, etc. [TMA 1970 s 114]
    • Section 115 โ€“ Delivery and service of documents [TMA 1970 s 115]
    • Section 115A โ€“ Electronic lodgement of tax returns, etc. [TMA 1970 s 115A]
    • Section 116 โ€“ Receipts, etc. exempt from stamp duty [TMA 1970 s 116]
  • โ–ธ Northern Ireland (s 117)
    • Section 117 โ€“ Action of ejectment in Northern Ireland [TMA 1970 s 117]
  • โ–ธ Interpretation (s 118)
    • Section 118 โ€“ Interpretation [TMA 1970 s 118]
โ–ธ Part XII โ€“ General (ss 119-120)
  • Section 119 โ€“ Commencement and construction [TMA 1970 s 119]
  • Section 120 โ€“ Short title [TMA 1970 s 120]
โ–ธ Schedules
  • Schedule 1 Forms of declarations
  • โ–ธ Schedule 1AA Orders for production of documents
    • 1. Introduction [TMA 1970 Sch 1AA para 1]
    • 2. Authorised officer of the Board [TMA 1970 Sch 1AA para 2]
    • 3. Notice of application for order [TMA 1970 Sch 1AA para 3]
    • 4. Obligations of person given notice of application [TMA 1970 Sch 1AA para 4]
    • 5. Exception of items subject to legal privilege [TMA 1970 Sch 1AA para 5]
    • 6. Resolution of disputes as to legal privilege [TMA 1970 Sch 1AA para 6]
    • 7. Complying with an order [TMA 1970 Sch 1AA para 7]
    • 8. Procedure where documents are delivered [TMA 1970 Sch 1AA para 8]
    • 9. Sanction for failure to comply with order [TMA 1970 Sch 1AA para 9]
    • 10. Notice of order etc. [TMA 1970 Sch 1AA para 10]
    • 11. General provisions about regulations [TMA 1970 Sch 1AA para 11]
  • โ–ธ Schedule 1AB Recovery of overpaid tax etc.
    • 1. Claim for relief for overpaid tax etc [TMA 1970 Sch 1AB para 1]
    • 2. Cases in which Commissioners not liable to give effect to claim [TMA 1970 Sch 1AB para 2]
    • 3. Making a claim [TMA 1970 Sch 1AB para 3]
    • 3A. Determinations under section 28C: special rules [TMA 1970 Sch 1AB para 3A]
    • 4. The claimant: one person accountable for amounts payable by another etc [TMA 1970 Sch 1AB para 4]
    • 5. The claimant: partnerships [TMA 1970 Sch 1AB para 5]
    • 6. Assessment of claimant in connection with claim [TMA 1970 Sch 1AB para 6]
    • 7. Amendment of partnership return etc in connection with claim [TMA 1970 Sch 1AB para 7]
    • 8. Contract settlements [TMA 1970 Sch 1AB para 8]
    • 9. Interpretation [TMA 1970 Sch 1AB para 9]
  • โ–ธ Schedule 1A Claims etc. not included in returns
    • 1. Preliminary [TMA 1970 Sch 1A para 1]
    • 2. Making of claims [TMA 1970 Sch 1A para 2]
    • 2A. Keeping and preserving of records [TMA 1970 Sch 1A para 2A]
    • 3. Amendments of claims [TMA 1970 Sch 1A para 3]
    • 4. Giving effect to claims and amendments [TMA 1970 Sch 1A para 4]
    • 5. Power to enquire into claims [TMA 1970 Sch 1A para 5]
    • 6. Power to call for documents for purposes of enquiries [TMA 1970 Sch 1A para 6]
    • 6A. Appeal against notice to produce documents, etc [TMA 1970 Sch 1A para 6A]
    • 7. Completion of enquiry into claim [TMA 1970 Sch 1A para 7]
    • 8. Giving effect to such amendments [TMA 1970 Sch 1A para 8]
    • 9-11. Appeals against such amendments [TMA 1970 paras 9-11]
  • โ–ธ Schedule 1B Claims for relief involving two or more years
    • 1. Preliminary [TMA 1970 Sch 1B para 1]
    • 2. Loss relief [TMA 1970 Sch 1B para 2]
    • 3. Relief for fluctuating profits of farming etc. [TMA 1970 Sch 1B para 3]
    • 4. Relief claimed by virtue of section 224(4) of ITTOIA 2005 [TMA 1970 Sch 1B para 4]
    • 5. Carry-back of post-cessation etc. receipts [TMA 1970 Sch 1B para 5]
    • 6. Backward spreading of certain payments [TMA 1970 Sch 1B para 6]
  • Schedule 2 Jurisdiction in appeals on claims
  • Schedule 3 Rules for assigning proceedings to General Commissioners
  • โ–ธ Schedule 3ZA Date by which payment to be made after amendment or correction of self-assessment
    • 1. General [TMA 1970 Sch 3ZA para 1]
    • 2. Amendment of personal or trustee return by the taxpayer [TMA 1997 Sch 3ZA para 2]
    • 3. Correction of personal or trustee return by Revenue [TMA 1970 Sch 3ZA para 3]
    • 4. Amendment of personal or trustee return to prevent loss of tax [TMA 1970 Sch 3ZA para 4]
    • 5. Amendment of personal or trustee return by closure notice [TMA 1970 Sch 3ZA para 5]
    • 6. Amendment consequential on amendment of partnership return by taxpayer [TMA 1970 Sch 3ZA para 6]
    • 7. Amendment consequential on correction of partnership return by Revenue or tribunal determination of partnership dispute [TMA 1970 Sch 3ZA para 7]
    • 8. Amendment consequential on amendment of partnership return by closure notice [TMA 1970 Sch 3ZA para 8]
    • 9. Amendment consequential on amendment of partnership return to prevent loss of tax [TMA 1970 Sch 3ZA para 9]
    • 10. Amendment consequential on amendment of partnership return by way of error or mistake relief [TMA 1970 Sch 3ZA para 10]
    • 11. Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement [TMA 1970 Sch 3ZA para 11]
  • โ–ธ Schedule 3ZAA CGT exit charge payment plans
    • 1. Introduction [TMA 1970 Sch 3ZAA para 1]
    • 2-3. Eligibility [TMA 1970 Sch 3ZAA paras 2-3]
    • 4. Tax to which a plan relates [TMA 1970 Sch 3ZAA para 4]
    • 5. Payment by instalments [TMA 1970 Sch 3ZAA para 5]
    • 6. Entering into a plan [TMA 1970 Sch 3ZAA para 6]
    • 7. Contents of a plan [TMA 1970 Sch 3ZAA para 7]
    • 8. Effect of a plan [TMA 1970 Sch 3ZAA para 8]
    • 9-10. Supplementary [TMA 1970 Sch 3ZAA paras -10]
  • โ–ธ Schedule 3ZB CT exit charge payment plans
    • Part 1 โ€“ Company ceasing to be resident in UK (paras 1-3)
    • Part 2 โ€“ Non-UK resident companies with UK permanent establishments (paras 4-6)
    • Part 3 โ€“ Entering into a CT exit charge payment plan (paras 7-14)
  • โ–ธ Schedule 3ZC CT payment plans for tax on certain transactions with EEA residents
    • 1. Introduction [TMA 1970 Sch 3ZC para 1]
    • 2. Qualifying corporation tax [TMA 1970 Sch 3ZC para 2]
    • 3. Qualifying transactions [TMA 1970 Sch 3ZC para 3]
    • 4. Eligibility to enter a CT payment plan [TMA 1970 Sch 3ZC para 4]
    • 5. Application to enter a CT payment plan [TMA 1970 Sch 3ZC para 5]
    • 6. Entering into a CT payment plan [TMA 1970 Sch 3ZC para 6]
    • 7. Content of CT payment plan [TMA 1970 Sch 3ZC para 7]
    • 8. Effect of CT payment plan [TMA 1970 Sch 3ZC para 8]
    • 9. The payment method: instalments [TMA 1970 Sch 3ZC para 9]
    • 10. The payment method: all of outstanding balance due [TMA 1970 Sch 3ZC para 10]
    • 11. All of outstanding balance attributable to particular qualifying transaction due [TMA 1970 Sch 3ZC para 11]
    • 12. Part of outstanding balance attributable to particular qualifying transaction due [TMA 1970 Sch 3ZC para 12]
  • โ–ธ Schedule 3A Electronic lodgement of tax returns, etc.
    • Part I โ€“ Tax returns: general (paras 1-2)
    • Part II โ€“ Documents supporting certain tax returns (para 3)
    • Part III โ€“ The conditions (paras 4-7)
    • Part IV โ€“ Hard copies of information transmitted (paras 8-9)
    • Part V โ€“ Status of information (paras 10-11)
  • โ–ธ Schedule 4 Savings and transitory provisions [TMA 1970 Sch 4]
    • 1. Declaration of secrecy [TMA 1970 Sch 4 para 1]
    • 2. Information about interest paid or credited without deduction of tax by banks, etc. [TMA 1970 Sch 4 para 2]
    • 3. Assessments [TMA 1970 Sch 4 para 3]
    • 4-6. Claims [TMA 1970 Sch 4 paras 4-6]
    • 7. Choice of Commissioners to hear proceedings [TMA 1970 Sch 4 para 7]
    • 8. Settling of appeals by agreement [TMA 1970 Sch 4 para 8]
    • 9. Interest on tax [TMA 1970 Sch 4 para 9]
    • 10-12. Penalties, etc. [TMA 1970 Sch 4 paras 10-12]
    • 13-14. Northern Ireland [TMA 1970 Sch 4 paras 13-14]
Part XI โ€“ Miscellaneous and Supplemental / Documents

Documents (ss 112-116)

Contents

  • Section 112 โ€“ Loss, destruction or damage to assessments, returns, etc. [TMA 1970 s 112] Section commentary
  • Section 113 โ€“ Form of returns and other documents [TMA 1970 s 113] Section commentary
  • Section 114 โ€“ Want of form or errors not to invalidate assessments, etc. [TMA 1970 s 114] Section commentary
  • Section 115 โ€“ Delivery and service of documents [TMA 1970 s 115] Section commentary
  • Section 115A โ€“ Electronic lodgement of tax returns, etc. [TMA 1970 s 115A] Section commentary
  • Section 116 โ€“ Receipts, etc. exempt from stamp duty [TMA 1970 s 116] Section commentary

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