SCHEDULES

SCHEDULE 24Penalties for failure to make returns etc

PART 1Introduction

Introduction

1

(1)

This Schedule provides for a person who fails to make a return to be liable to penalty points and penalties.

(2)

This Part of this Schedule—

(a)

identifies groups of returns, and the returns falling within each group, and

(b)

makes provision about the interpretation of this Schedule.

(3)

Part 2 of this Schedule provides for a person to be liable to penalty points, and penalties, in respect of each group of returns.

(4)

Part 3 of this Schedule makes supplementary provision.