Section 59AZA: Payments on account of capital gains tax: disposals of land etc

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

Taxes Management Act 1970
- Section 59A: Payments on account of income tax.
- Section 59AA: Non-resident CGT disposals: payments on account of capital gains tax

Part VA: Payment of Tax

For provision requiring payments to be made on account of capital gains tax, see Schedule 2 to the Finance Act 2019.

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