Section 59AB: Amounts payable on account: recovery

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Taxes Management Act 1970
- Section 59AA: Non-resident CGT disposals: payments on account of capital gains tax
- Section 59B: Payment of income tax and capital gains tax: assessments other than simple assessments.

Part VA: Payment of Tax

The provisions of the Taxes Acts as to the recovery of tax shall apply to an amount falling to be paid on account of tax in the same manner as they apply to an amount of tax.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.