Part 7 Returns (ss. 33-46)

Comparing proposed amendment...


In force	33. Issue of notice by Revenue requiring returns to be made.
In force	34. Claim that person not a liable person.
In force	35. Obligation on liable person to prepare and deliver a return.
In force	36. Preparation and delivery of return by person acting under authority.
In force	37. Company returns.
In force	38. Surcharge for late submission of income tax and corporation tax returns.
In force	39. Particulars to be included in a return.
In force	39A. Particulars in relation to use of dwelling.
In force	40. Self-assessment and signed declaration.
In force	41. Method of payment and deferral.
In force	41A. Return in relation to exemptions.
In force	41B. Appeal against determination in respect of exemptions.
In force	42. One return in respect of jointly owned property.
In force	43. Designated liable person.
In force	44. Electronic delivery of returns.
In force	45. Evidence of failure to deliver a return.
In force	46. Returns by agents and lessees.

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