Part 15

Deduction of income tax at source
Chapter 15

Collection: deposit-takers, building societies and certain companies

Assessments and errors

Further provisions about assessments
960
1
Income tax assessed on a person under this Chapter is due on the date mentioned in section 951 and an appeal against the assessment does not affect the date when the income tax is due under that section.
2
On the determination of an appeal against an assessment under this Chapter any income tax overpaid must be repaid.
3
Any income tax assessable under any one or more of the provisions of this Chapter may be included in a single assessment if all the income tax is due on the same date.
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)