Taxes Management Act 1970 section 18A

Other payments and licences etc.

Section 18A was repealed by the Finance Act 2011 as part of the restructuring of information powers under Schedule 23 to that Act.

  • Section 18A previously dealt with reporting obligations relating to certain payments and licences
  • The section was removed from the Taxes Management Act 1970 by the Finance Act 2011
  • Its repeal formed part of a wider consolidation of data-gathering powers into Schedule 23 of the Finance Act 2011
  • Any obligations previously covered by this section are now addressed under the modernised information and data-gathering framework

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