Part 6 Consequential Provisions

Part 6 Consequential Provisions

TMA 1970

51

(1)     TMA 1970 is amended as follows.

(2)     Omit—

(a)     section 13 (persons in receipt of taxable income belonging to others),

(b)     section 14 (return of lodgers and inmates),

(c)     section 15 (return of employees' earnings etc),

(d)     section 15A (non-resident's staff are UK client's employees for section 15 purposes),

(e)     section 16 (fees, commissions etc),

(f)     section 16A (agency workers),

(g)     section 17 (interest paid or credited by banks, building societies etc without deduction of income tax),

(h)     section 18 (interest paid without deduction of income tax),

(i)     section 18A (other payments and licences etc),

(j)     section 19 (information for purposes of charge on profits of UK property businesses or under Schedule A),

(k)     section 21 (stock jobbers' transactions),

(l)     section 23 (power to obtain copies of registers of securities),

(m)     section 24 (power to obtain information as to income from securities),

(n)     section 25 (issuing houses, stockbrokers, auctioneers etc),

(o)     section 26 (nominee shareholders),

(p)     section 27 (settled property),

(q)     section 76 (protection for certain trustees, agents and receivers), and

(r)     section 77I (information from petroleum licence-holders).

(3)     In the Table

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