Finance Act, 1980

Application of income tax provisions to resource tax and power to combine returns, etc.

35.—(1) All the provisions of the Income Tax Acts relating to the assessment, collection and recovery of income tax, to appeals against assessments and to cases to be stated for the opinion of the High Court shall, subject to any necessary modifications, apply in relation to resource tax as they apply in relation to income tax chargeable under Schedule D.

(2) Any return or assessment or other document relating to resource tax may be combined with any corresponding return, assessment or document relating to income or income tax or corporation tax.