Part 3 Administration and Interpretation
Finance Act 2012 (2012 c 14) | Legislation

Part 3 Administration and Interpretation

Person ceasing to be taxable person before anti-forestalling charge due

8

(1)     This paragraph applies if, on the date on which an anti-forestalling charge under this Schedule becomes due (“the due dateâ€), the person who is liable to pay the charge under paragraph 6 is not a taxable person.

(2)     The anti-forestalling charge must be accounted for by that person in accordance

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