APPLICATION OF PROVISIONS OF TMA 1970

Related HMRC Manuals

56  Subject to the provisions of this Schedule, the following provisions of TMA 1970 apply for the purposes of this Schedule as they apply for the purposes of the Taxes Acts–

(a)section 108 (responsibility of company officers),

(b)section 114 (want of form), and

(c)section 115 (delivery and service of documents).

REGULATIONS UNDER THIS SCHEDULE

57(1)  Regulations made by the Commissioners or the Treasury under this Schedule are to be made by statutory instrument.

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