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Finance Act 2010

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This is the original version (as it was originally enacted).

Collection and recovery

This section has no associated Explanatory Notes

29(1)HMRC may publish requirements as to the method or methods of payment to be used by taxable companies for paying bank payroll tax.

(2)Part 6 of TMA 1970 (collection and recovery) applies in relation to a charge to bank payroll tax as it applies in relation to a charge to corporation tax.

(3)See also Chapter 5 of Part 7 of FA 2008 (which makes general provision about payment and enforcement).

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