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Finance Act 2010
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- UK Public General Acts
- 2010 c. 13
- SCHEDULE 1
- Part 2
- Paragraph 29
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Collection and recovery
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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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