SCHEDULES

SCHEDULE 1Bank payroll tax

Part 2Collection and management of tax

40Miscellaneous

1

The following provisions of TMA 1970 apply for the purposes of bank payroll tax and this Schedule as they apply for the purposes of corporation tax and the Taxes Acts—

a

section 108 (responsibility of company officers),

b

section 112 (loss, destruction or damage to assessments, returns etc),

c

section 114 (want of form), and

d

section 115 (delivery and service of documents).

2

The application of section 115 of TMA 1970 in relation to the delivery of bank payroll tax returns is subject to any requirements published under paragraph 19(1) of this Schedule.