16 Application of Income Tax Acts and destination of Class 4 contributions

16  Application of Income Tax Acts and destination of Class 4 contributions

(1)     All the provisions of the Income Tax Acts, including in particular—

(a)     provisions as to assessment, collection, repayment and recovery, and

[(b)     the provisions of Part VA (payment of tax) and Part X (penalties) of the Taxes Management Act 1970,] [and

(c)     the provisions of Schedules 55 and 56 to the Finance Act 2009 [and of Schedule 38 to the

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