SCHEDULES
SCHEDULE 1Bank payroll tax
Part 2Collection and management of tax
Information powers
36
1
Schedule 36 to FA 2008 (information and inspection powers) has effect as if the definition of tax in paragraph 63(1) included bank payroll tax.
2
Paragraph 21 of that Schedule (taxpayer notices) applies where a taxable company has made a bank payroll tax return as it applies where a person has made a company tax return and, in relation to bank payroll tax—
a
a reference in that paragraph to a chargeable period is to the chargeable period within the meaning of this Schedule, and
b
a reference in that paragraph to a notice of enquiry is to a notice of enquiry under paragraph 23 of this Schedule.