Section 59BB: CGT exit charge payment plans

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

Taxes Management Act 1970
- Section 59BA: Payment of income tax and capital gains tax: simple assessments
- Section 59C: Surcharges on unpaid income tax and capital gains tax.

Part VA: Payment of Tax

Schedule 3ZAA contains provision for the payment in instalments of capital gains tax to which liability arises by virtue of section 25 or 80 of the 1992 Act.

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