APPLICATION OF PROVISIONS OF TMA 1970

36  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).

TAX

37(1)  “Tax” means–

aincome tax,

bcapital gains tax,

ccorporation tax,

dconstruction industry deductions,

eVAT,

finsurance premium tax,

ginheritance tax,

hstamp duty land tax,

istamp duty reserve tax,

jpetroleum revenue tax,

kaggregates levy,

lclimate change levy,

laapprenticeship levy,

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