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Pay and file

By: Language: English Series: CSW - The Property Week ; 45(7) 18 November 1993, 62(1)Publication details: 1993Subject(s): Summary: Discusses pay and file introduced by the Finance Act 1990 operative from 30 September 1993. It requires a company to estimate and pay its tax liability within nine months of its accounting year end and submit detailed computations three months earlier.

Discusses pay and file introduced by the Finance Act 1990 operative from 30 September 1993. It requires a company to estimate and pay its tax liability within nine months of its accounting year end and submit detailed computations three months earlier.