Examples of TMA 1970 in a sentence
Such returns in earlier years were required under section 17 of the TMA 1970.
Tax under appeal can be subject to postponement under section 55 of TMA 1970, and the equivalents for other taxes.
When letting property and collecting rents for Landlords overseas, the Agent is obliged by the Taxes Management Act (TMA) 1970 and the Taxation of Income from Land (non-residents) Regulations 1995 to deduct tax (at the basic tax rate) to cover any tax liability, unless the landlord has been issued a tax exemption certificate by Inland Revenue to receive rent gross.
Such returns in earlier years were required under section 18 of the TMA 1970.
Condition 2 is that P has not been issued with a notice under section 8 of TMA 1970 for the relevant year.
These rules apply to partnerships which are subject to TMA 1970 s12AA.
Sanders conceded that he knew the automatic stay was in place at that time and that the stay “d[id] not permit any actions to seek property of the estate.” Tr. at 90; see also Tr. at 105.
When letting property and collecting rents for landlords living overseas (nonUK resident landlords), the Agency is obliged by the Taxes Management Act (TMA) 1970 and the Taxation of income from Land (Non-Residents) Regulations 1995 to deduct monies (at the basic tax rate) to cover any tax liability, unless the Landlord has been authorised in writing by HM Revenue & Customs to receive rent gross.
HMRC Enquiries commenced under S9A or 12AC of TMA 1970 or Paragraph 24 (1) Schedule 18 FA 1998 accompanied by and conducted under HMRC’s Code of Practice 8 procedures.
The representative partner is the person who is required to deliver the partnership return under TMA 1970 s12AA(2) or (3).