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.