Finance Act 1966

13 The provisions of the Income Tax Acts specified in this paragraph shall apply in relation to corporation tax as they apply in relation to income tax.

• Chapter IV of Part II of the Income Tax Act 1952, except section 72, and section 8 of the Income Tax Management Act 1964 (collection).

• Sections 500 to 505 of the [1960 c. 44.] Income Tax Act 1952 (penalties), together with section 55 of the Finance Act 1960 so far as it relates to the said section 505.

• Sections 513 and 514 of the Income Tax Act 1952 (loss of documents and provisions as to forms).

• Section 515(1), (3), (4) and (5) of the Income Tax Act 1952 (service of notices).

• Section 520 of the Income Tax Act 1952 (exemption from stamp duty).

• Section 29 of the [1953 c. 34.] Finance Act 1953 (assessments in Scilly Isles).

• Section 50 of the Finance Act 1960 (penalty for assisting in making incorrect return etc.).

• Section 54 of the Finance Act 1960 (time limit for certain penalty proceedings), with a reference in subsection (3) of that section to paragraph 9 of this Schedule as well as to section 51 of that

• Section 56 of the Finance Act 1960 (recovery of fines and penalties).

• Section 3 of the Income Tax Management Act 1964 (inspectors and collectors).

• Paragraph 7 of Schedule 7 to the [1964 c. 49.] Finance Act 1964 (extended time limit for making assessments consequent on provisions about leases to traders and others).