SCHEDULES

SCHEDULE 49Powers to obtain contact details for debtors

Application of provisions of TMA 1970

7

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).