Notes to Chapter 77 Part 9

NOTES TO PART 9 ASSESSMENTS, APPEALS, DISTRESS AND REFUNDS

1. Taxes Management Act 1970 sections 28C, 29, 33, 33A, Finance Act 1998 section 117 and schedule 18

2. Taxes Management Act 1970 sections 31, 31A-31D, 55, Finance Act 1998 section 117 and schedule 18

3. Taxes Management Act 1970 section 61

4. Taxes Management Act 1970 section 69

5. Income Tax (PAYE) Regulations 2003 regulation 84

6. Social Security Contributions and Benefits Act 1992 Section 16(1), Social Security (Contributions) Regulations 2001 regulation 16(1) Schedule 4

7. Income Tax (Subcontractors in the Construction Industry), Regulations 1993 regulations 14(2)

8. Insolvency Act 1986 section 347(8) or (9)

9. Taxes Management Act 1970 section 61

10. Taxes Management Act 1970 section 60

11. tax and national insurance disclosure form - TNIDIS