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Section 21: Payments on account

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

ITA 2007 is amended as follows.

In section 809K (sections 809L to 809Z6: introduction), in subsection (2)(e), for "809V" substitute ." 809UA "

Before section 809V (but after the italic heading) insert—

In section 809Z9(11) (taking proceeds etc offshore or investing them: modification of general provisions)—

for "section 809VB(2) but in that case" substitute , and" sections 809UA(2) and 809VB(2), but in those cases "
at the beginning of paragraph (b) insert ." in the case of section 809VB(2), "

The amendments made by this section have effect in relation to payments on account made in respect of the tax year 2012-13 and subsequent tax years.

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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.