COM112013 - Pursuit: enforcement: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
Section | Type of liability |
10(2) ICTA 1988 | Authority for liability on a return to be recovered as if it were charged by an assessment (CT Pay and File APs only). |
60(1) TMA 1970 | Requirement for Debt Management to make an application of sums in charge to collect. |
87A TMA 1970 | Interest is charged from the due date (see glossary for more information) to the date of payment. |
94 TMA 1970 | Authority to charge penalties for a company’s failure to deliver a CT return (CT Pay and File APs only). |
Para 7(1) FA 1998 | Every company tax return for a CTSA Accounting Period (AP) must include a self assessment of the amount of tax which is payable. |
Paras 17 and 18 Schedule 18 FA 1998 | Authority to charge penalties for a company’s failure to deliver a CT return (CTSA APs only). |
Para 39 Schedule 18 FA 1998 | Authority for tax charged by a Revenue Determination to be recovered as if it were a self assessment by the company. |
40(4) FA 1998 | Authority to continue proceedings for tax remaining due when a Revenue Determination is superseded by a self assessment. |
65 TMA 1970 as amended by paragraph 30(2) Sch 19 FA 1998 | Authority to start enforcement in the Magistrates’ Court for CT. |
Para 97 Schedule 18 FA 1998 | Authority to enforce a self assessment or an amended self assessment as if it was a charge to tax by assessment. |