Related Commentary  Related CasesRelated HMRC Manuals


In the heading the words “: assessments other than simple assessments” inserted by FA 2016, s. 167 and Sch. 23, para. 7(2), with effect in relation to the 2016–17 tax year and subsequent years.

59B(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 of this Act for any year of assessment, and

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