Taxes Consolidation Act 1997 section 950

Interpretation (Part 41)

Section 950, which was deleted by Finance Act 2012, set out the key definitions and interpretive rules underpinning Part 41 (Self Assessment), including the meanings of "chargeable period", "chargeable person", "specified return date for the chargeable period" and "tax".

• A "chargeable period" was an accounting period for corporation tax or a year of assessment for income tax and capital gains tax; "tax" meant income tax, corporation tax or capital gains tax as appropriate.
• A "chargeable person" was broadly any person chargeable to tax, but excluded PAYE-only taxpayers and those with small non-PAYE income coded into their credits — unless the person (or their spouse or civil partner) was a company director.
• The "specified return date" was 31 October following the year of assessment for income tax and capital gains tax, or generally within 9 months of the end of a company's accounting period, with specific day-21 and day-23 rules for electronic filing.
• Part 41 provisions took precedence over any other provision of the Tax Acts or Capital Gains Tax Acts unless expressly stated otherwise, and express provision was made for persons who had obligations in more than one capacity.