APPLICATION OF PROVISIONS OF TMA 1970

43  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

44(1)  Regulations under this Schedule are to be made by statutory instrument.

44(2)  The first regulations to be made under paragraph 1(3) may not be made unless the instrument containing them has been laid in draft before, and approved by a resolution of, the House of Commons.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.