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

[59BA  Payment of income tax and capital gains tax: simple assessments]

[(1)     This section applies where a person has been given a simple assessment in relation to a year of assessment.

(2)     Subject to subsection (3), the difference between—

(a)     the amount of income tax and capital gains tax for that year contained in the simple assessment, and

(b)     the aggregate of any payments on account made by

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