Joint and several liability: enforcement
18. After paragraph (3) of regulation 54 there is inserted the following paragraph—
“(3A) A summons under regulation 34(2) may be addressed to two or more joint taxpayers in joint names.”.
18. After paragraph (3) of regulation 54 there is inserted the following paragraph—
“(3A) A summons under regulation 34(2) may be addressed to two or more joint taxpayers in joint names.”.