This section has no associated Explanatory Notes
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