Taxes Consolidation Act 1997 section 959

Miscellaneous (Part 41)

Section 959 contained a number of supplementary provisions needed for the operation of the self assessment system. It was deleted by section 129(2) of the Finance Act 2012.

• Time limits applying to amended assessments on personal representatives of deceased persons were imported from section 1048, and computerised notices of assessment bearing an inspector's name were deemed made to the best of the inspector's judgement.
• An assessment that had become final and conclusive was not disturbed by the inspector's power to amend it, and where the inspector elected not to issue an assessment a deemed final and conclusive assessment arose on the date notice of that decision was given.
• A person's obligation to file a self assessment return was not satisfied merely by giving notice of chargeability under section 876, and the self assessment payment due dates did not apply to certain capital gains tax liabilities involving non-resident trust beneficiaries or instalment disposals.
• References in the self assessment Part to income tax provisions were to be read as applying equally for capital gains tax purposes, and the estimation mechanism in section 926 was disapplied for self assessment.