Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2025–26 All Tax Guides Finance Act 2025 All Finance Acts See all publications →
  • Tax Planning for Non-Doms: Ireland 2024 See all events →
  • Blog Legislation
  • About Tax World Ireland 🇮🇪
Log in Get Started
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2025–26 All Tax Guides Finance Act 2025 All Finance Acts See all publications
Events
Tax Planning for Non-Doms: Ireland 2024 See all events
Resources
Blog Legislation
Company
About Tax World Ireland 🇮🇪
Log in Get Started

Taxes Management Act 1970

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

Part VII – Persons Chargeable in a Representative Capacity, etc (ss 71-77A)

Contents

  • Income Tax (ss 71-76) 6 sections
  • Capital gains tax (ss 77-77A) 2 sections

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

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.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld Ireland 🇮🇪

Explore

  • Blog
  • Legislation
  • Publications
  • Events

© Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.

We use optional analytics cookies to understand how people use our site. Cookie policy