[7 Notice of liability to income tax and capital gains tax]

Part II Returns of Income and Gains

Income tax

[7  Notice of liability to income tax and capital gains tax]

[(1)     Every person who—

(a)     is chargeable to income tax or capital gains tax for any year of assessment, and

[(b)     falls within subsection (1A) or (1B),]

shall, subject to subsection (3) below, within [the notification period], give notice to an officer of the Board that he is so chargeable.

[(1A)     A person falls within this subsection if the person has not received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains [to file under section 8 for the year of assessment].

(1B)     A person falls within this subsection if the person—

(a)     has received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains [to file under section 8 for the year of assessment], and

(b)     has received a notice under section 8B withdrawing the notice under section 8.

(1C)     In subsection (1) “the notification period” means—

(a)     in the case of a person who falls within subsection (1A), the period

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