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Finance Act 2012

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Changes over time for: Cross Heading: Application of provisions of TMA 1970

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There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Application of provisions of TMA 1970. Help about Changes to Legislation

Application of provisions of TMA 1970U.K.

36U.K.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).

Commencement Information

I1Sch. 38 para. 36 in force at 1.4.2013 by S.I. 2013/279, art. 2

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