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Written question asked by Lord Maude of Horsham (Conservative) on Thursday, 1 December 2005, in the House of Commons. It was due for an answer on Monday, 5 December 2005. It was answered by Baroness Primarolo (Labour) on Wednesday, 7 December 2005 on behalf of the Treasury.


Maintenance Service Charges/Sinking Funds

Question
To ask the Chancellor of the Exchequer if he will publish internal guidance issued by the Inland Revenue in (a) 1998 and (b) 2000 aimed at clarifying the tax treatment of (i) maintenance service charges and (ii) sinking funds.
Answer

The information contained in the internal guidance issued by the Inland Revenue in 1998 and 2000 relating to the tax treatment of maintenance service charges and sinking funds, other than information whose disclosure would be likely to prejudice the assessment or collection of tax, has already been published by the Inland Revenue and may be found on the HMRC website.


Secondary information

Type
Written question
Reference
440 c1329W;440 c1329W; 35153
Session
2005-06
Subjects
Debts Investment Inland Revenue Public sector debt Repayments Taxation Service charges
Link
View this Written question on www.publications.parliament.uk