Related Commentary  Related Cases

80B(1)  Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of section 80A(4)(a), the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him.

80B(1A)  Where–

(a)an amount (“the gross credit”) has been credited to any person under subsection (1) or (1A) of section 80,

(b)any sums were set against that amount, in accordance with subsection (2A) of that section, and

(c)the amount reimbursed in accordance with the reimbursement arrangements was less than the gross credit,

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.