Taxes Management Act 1970 section 19

Information for purposes of charge on profits of UK property businesses or under Schedule A

Section 19 has been repealed and is no longer in force.

• Section 19 previously required the provision of information relevant to the taxation of UK property business profits.
• The section was repealed by Finance Act 2011, Schedule 23, which replaced various standalone information powers with a unified data-gathering framework.
• The repeal took effect as part of a broader consolidation of HMRC's powers to obtain information from third parties.
• Any obligations that were formerly covered by section 19 are now addressed under the data-gathering powers in Schedule 23 to the Finance Act 2011.

---