Part III – Other Returns and Information (ss 13-28)

Contents

Section 13 – Persons in receipt of taxable income belonging to others [TMA 1970 s 13] Section commentary
Section 14 – Return of lodgers and inmates [TMA 1970 s 14] Section commentary
Section 15 – Return of employees' earnings etc. [TMA 1970 s 15] Section commentary
Section 15A – Non-resident's staff are UK client's employees for section 15 purposes [TMA 1970 s 15A] Section commentary
Section 16 – Fees, commissions, etc [TMA 1970 s 16] Section commentary
Section 16A – Agency workers [TMA 1970 s 16A] Section commentary
Section 17 – Interest paid or credited by banks, building societies etc. without deduction of income tax [TMA 1970 s 17] Section commentary
Section 18 – Interest paid without deduction of income tax [TMA 1970 s 18] Section commentary
Section 18A – Other payments and licences etc. [TMA 1970 s 18A] Section commentary
Section 18B – Savings income: regulations about European and international aspects [TMA 1970 s 18B] Section commentary
Section 18C – Regulations under section 18B: provision about "paying agents" [TMA 1970 s 18C] Section commentary
Section 18D – Content of regulations under section 18B: supplementary provision [TMA 1970 s 18D] Section commentary
Section 18E – Interpretation of sections 18B to 18D: "prescribed" etc. [TMA 1970 s 18E] Section commentary
Section 19 – Information for purposes of charge on profits of UK property businesses or under Schedule A [TMA 1970 s 19] Section commentary
Production of accounts, books and other information (ss 19A-21) 10 sections
Surtax (ss 22-24) 3 sections
Chargeable gains (ss 25-28) 4 sections

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