Notice of charge and payment U.K.

4.—(1) An accountable person, except where different arrangements are authorised in writing by the Board, shall on or before the accountable date—

(a) give notice of each charge to tax to the Board, and

(b) pay the tax due.

(2) A notice under this regulation shall be in such form as the Board may prescribe or authorise and shall contain such information as they may reasonably require for the purposes of the Act.

Commencement Information

I1 Reg. 4 in force at 27.10.1986, see reg. 1