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⚠ 51. Payment of tax and interest on tax. |
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52. Set-off of gift tax paid in respect of an inheritance. |
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53. Surcharge for undervaluation of property. |
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53A. Surcharge for late returns. |
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54. Payment of tax by instalments. |
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⚠ 55. Payment of tax on certain assets by instalments. |
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56. Payment of inheritance tax by transfer of securities. |
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57. Overpayment of tax. |
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58. Penalties. |
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59. Postponement, remission and compounding of tax. |
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60. Tax to be a charge. |
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61. Receipts and certificates. |
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62. Certificate relating to registration of title based on possession. |
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63. Recovery of tax and penalties. |
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64. Application of certain income tax provisions in relation to the collection and recovery of capital acquisitions tax, etc. |
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65. Evidence in proceedings for recovery of tax. |
