SCHEDULES
SCHEDULE 1Bank payroll tax
Part 2Collection and management of tax
Appeals and other proceedings
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1
Part 5 of TMA 1970 (appeals and other proceedings) applies in relation to an appeal against a discovery assessment to bank payroll tax as it applies in relation to an appeal against an assessment to corporation tax.
2
References in that Part to tax are to be read accordingly.
33
1
Where a provision of FA 1998 is applied by this Part of this Schedule, a reference in section 46D of TMA 1970 (questions to be determined by the relevant tribunal) to that provision includes a reference to that provision as so applied.
2
A reference in section 48 of TMA 1970 (application to appeals and other proceedings) to the Taxes Acts includes a reference to those Acts as applied by this Part of this Schedule.
3
Where a provision of FA 1998 is applied by this Part of this Schedule—
a
a reference in section 55 of TMA 1970 (recovery of tax not postponed) to that provision includes a reference to that provision as so applied, and
b
references in that section to tax are to be read accordingly.