Part 9 – Levies (ss 123-126C)

Contents

Section 123 – Cash cards [SDCA 1999 s 123] Section commentary
Section 123A – Debit cards [SDCA 1999 s 123A] Section commentary
Section 123B – Cash, combined and debit cards [SDCA 1999 s 123B] Section commentary
Section 123C – Preliminary duty: cash, combined and debit cards [SDCA 1999 s 123C] Section commentary
Section 123D – Bills of exchange [SDCA 1999 s 123D] Section commentary
Section 124 – Credit cards and charge cards [SDCA 1999 s 124] Section commentary
Section 124A – Preliminary duty: credit and charge cards [SDCA 1999 s 124A] Section commentary
Section 124B – Certain premiums of life assurance [SDCA 1999 s 124B] Section commentary
Section 125 – Certain premiums of insurance [SDCA 1999 s 125] Section commentary
Section 125A – Levy on authorised insurers [SDCA 1999 s 125A] Section commentary
Section 125B – Levy on pension schemes [SDCA 1999 s 125B] Section commentary
Section 125C – Policies of insurance other than life insurance [SDCA 1999 s 125C] Section commentary
Section 126 – Certain statements of interest [SDCA 1999 s 126] Section commentary
Section 126A – Levy on certain financial institutions [SDCA 1999 s 126A] Section commentary
Section 126AA – Further levy on certain financial institutions [SDCA 1999 s 126AA] Section commentary
Section 126AB – Further levy on certain financial institutions [SDCA 1999 s 126AB] Section commentary
Section 126B – Assessment of duty charged on statements [SDCA 1999 s 126B] Section commentary
Section 126C – Surcharge for late filing of return [SDCA 1999 s 126C] Section commentary

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