SCHEDULES

SCHEDULE 1 U.K.Bank payroll tax

Part 2 U.K.Collection and management of tax

Appeals and other proceedings U.K.

32 (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. U.K.

(2) References in that Part to tax are to be read accordingly.