Licence-holders' liabilities for tax assessed on non-UK residents (ss 77B-77E)

Contents

Section 77B – Pre-conditions for serving secondary-liability notice [TMA 1970 s 77B] Section commentary
Section 77C – Secondary-liability notices [TMA 1970 s 77C] Section commentary
Section 77D – Payments under secondary-liability notices [TMA 1970 s 77D] Section commentary
Section 77E – Exception for certain pre-1974 cases [TMA 1970 s 77E] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member