[59B Payment of income tax and capital gains tax[: assessments other than simple assessments]]
Taxes Management Act 1970 (1970 c 9) | Legislation

[59B  Payment of income tax and capital gains tax[: assessments other than simple assessments]]

[(1)     Subject to subsection (2) below, the difference between—

(a)     the amount of income tax and capital gains tax contained in a person's self-assessment under section 9 [section 8 or 8A] of this Act for any year of assessment, and

(b)     the aggregate of any payments on account made by him in respect of that year (whether under section 59A [of this Act or under Schedule 2 to the Finance Act 2019] or otherwise) and any income tax which in respect of that year has been deducted at source,

shall be payable by him or (as the case may be) repayable to him as mentioned in subsection (3) or (4) below [but nothing in this subsection shall require the repayment of any income tax treated as deducted or paid by virtue of section . . . 246D(1). . .. . . [of the principal Act[, section 626 of ITEPA 2003 or section 399(2). . . or 530(1) of ITTOIA 2005]].]

(2)     The following, namely—

(a)     any amount which, in the year of assessment, is deducted at source under [PAYE regulations] in respect of a previous year, and

(b)     any amount which, in respect

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