DMBM450160 - Legislation: Customs and other duties
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Customs Duty
Debt type |
Legislation |
Description |
|---|---|---|
Customs duty |
S.137 (1) of the Customs and Excise Management Act 1979 (바카라 사이트淐EMA 1979바카라 사이트�) |
바카라 사이트淲ithout prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of customs or excise duty may be recovered as a debt due to the Crown.바카라 사이트� |
Insurance Premium Tax (IPT)
Debt type |
Legislation |
Description |
|---|---|---|
IPT |
Paragraph 7 (1) of Schedule 7 to the Finance Act 1994 |
바카라 사이트淭ax due from any person shall be recoverable as a debt due to the Crown.바카라 사이트� |
Assessments |
S.56 (7) of the Finance Act 1994 |
바카라 사이트淲here an amount has been assessed and notified to any person under subsection (1) and (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly, unless, or to the extent that, the assessment has subsequently been withdrawn or reduced.바카라 사이트� |
Penalties and interest |
Paragraph 25 (8) of Schedule 7 to the Finance Act 1994 |
바카라 사이트淲here an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were tax due from him unless, or except to the extent that, the assessment has been subsequently withdrawn or reduced.바카라 사이트� |
听