Section 960 Date for payment of income tax other than under self assessment
|
Sign up to access full section commentary and legislation back years
subscription or 30 day access with no obligation
Income tax contained in an assessment (other than an assessment made under Part 41) for any year of assessment shall be payable on or before [31 October]1 in that year, except that income tax included in any such assessment for any year of assessment which is made on or after [31 October]1 in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.
Amendments
1 Substituted by Finance Act 2001 section 77(2) and Schedule 2 para 52 for 2001 and later tax years.
