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Taxes Management Act 1970

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

Part XII – General

Contents

  • Section 119 – Commencement and construction Section commentary
  • Section 120 – Short title Section commentary

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