Taxes Consolidation Act 1997 section 959A

Interpretation

Section 959A sets out the key definitions used throughout Part 41A, which governs the self-assessment system for income tax, corporation tax and capital gains tax.

• Defines the taxes and Acts covered by Part 41A, including income tax, corporation tax, capital gains tax, the universal social charge and the domicile levy.
• Distinguishes between a Revenue assessment (made by a Revenue officer) and a self assessment (made by or on behalf of the chargeable person).
• Sets out the specified return dates for individuals (31 October following the tax year) and companies (nine months after the accounting period end, capped at the 21st of the relevant month, or the 23rd where returns and payments are made electronically).
• Defines key terms such as chargeable person, chargeable period, preliminary tax, tax credit, amount of tax chargeable and amount of tax payable.