Commencement Date

6 April 2014 is the day appointed for the coming into force of Sch. 43, Pt. 1 (except para. 11(d) in respect of which the appointed day is 5 April 2014) (SI 2014/906).


TMA 1970

1(1)  Section 61 of TMA 1970 (distraint by collection) is amended as follows.

1(2)  [Amends TMA 1970, s. 61(1).]

1(3)  [Omits TMA 1970, s. 61(1A).]

1(4)  [Inserts TMA 1970, s. 61(7).]

SOCIAL SECURITY ADMINISTRATION ACT 1992 (C. 5)

2  [Not relevant to income tax, corporation tax or capital gains tax.]

FA 1994

3  [Not relevant to income tax, corporation tax or capital gains tax.]

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