E5.547J Construction Industry Scheme—Recovery Of Amount Unpaid And Interest

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Commentary

Personal and employment tax

Summary proceedings to recover any amount, any combined amount (see E5.547E), or any interest that the contractor is liable to pay under SI 2005/2045, regs 10(6), 11(8), 12(2)(b), 13(2) ('the unpaid amount') can be brought in England and Wales or in Northern Ireland at any time in the period

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E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

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