COM110092 - Pursuit: automatic and clerical pursuit: legislation: pursuit at the debt management office

The table below gives a brief explanation of what the legislation relevant to this subject contains

Section	Explanation
60 (1) TMA 1970	When the tax becomes due and payable the Collector shall make demand of sums in charge to collect
87A TMA 1970	The legislation for charging late payment interest on mainstream CT in particular situations
S458 CTA 2010 (formerly S419(4) ICTA 1988)	Allows relief to be given in respect of the repayment or part repayment of a loan or advance made by a close company
Schedule 16 ICTA 1988	The rules for the recovery of Income Tax on company payments which are not distributions
Paragraph 17 Schedule 18 FA 1998	A company required to deliver a tax return and fails to do so is liable to a flat-rate penalty
Paragraph 18 Schedule 18 FA 1998	A company is liable to a tax-related penalty if required to deliver a tax return and fails to do so, Within 18 months after the end of the AP or, if later By the filing date (Word 42KB))