Section 77H of TMA: Calculations under sections 77C(3) and 77G(7)
1282.This section sets out further rules to cover situations where apportionments are required in calculating the tax due from the licensee. It is based on paragraph 8A of Schedule 15 to FA 1973.
1283.The reference to the Board has been changed to an officer of Revenue and Customs in line with practice. See Change 2 in Annex 1.