Part 3 The Future: Income Tax and Capital Gains Tax
Finance Act 2012 (2012 c 14) | Legislation

Part 3 The Future: Income Tax and Capital Gains Tax

Taxes affected

13

The taxes affected by this Part are—

(a)     income tax, and

(b)     capital gains tax.

Application of this Part

14

(1)     This Part applies if—

(a)     a sum is levied under Article 19 on an amount of income or a gain of a person, and

(b)     a certificate is issued to the person under Article 30(1) in respect of the levying of that sum (or sums that include that sum).

(2)     This Part also applies if—

(a)     a retention is made under EUSA from an amount of income or a gain of a person,

(b)     a tax finality payment, as contemplated by the Joint Declaration, is made on the same income or gain, and

(c)     a certificate is issued to the person under the Joint Declaration in respect of the making of that payment (or payments that include that payment).

(3)     In this Part—

(a)     the person is referred to as “Pâ€,

(b)     the certificate is referred to as “the relevant certificateâ€,

(c)     the amount of income, or the gain, is referred to as “the cleared amountâ€,

(d)     the account

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