[106B Offence of failing to give notice of being chargeable to tax]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Offshore income, assets and activities]

[106B  Offence of failing to give notice of being chargeable to tax]

[(1)     A person who is required by section 7 to give notice of being chargeable to income tax or capital gains tax (or both) for a

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