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
Taxes Management Act 1970 section 59BA
Payment of income tax and capital gains tax: simple assessments
Section 59BA sets out when and how much tax is payable by a person who has been issued with a simple assessment for a tax year, after taking account of payments already made and tax deducted at source.
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.