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Section 93: Failure to make return for income tax and capital gains tax.

Taxes Management Act 1970 · 1970 c.9

Part X: PENALTIES, ETC.

93

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About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.

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