SCHEDULES

SCHEDULE 2 Administration and collection of windfall tax

Recovery of tax

15

1

The provisions of the Management Act which are set out in sub-paragraph (2) below (which all relate to the recovery of tax) shall apply, subject to the modifications set out in sub-paragraph (3) below, in relation to—

a

amounts of windfall tax due from any company,

b

any penalty under this Schedule, or

c

any interest for which a company is liable under paragraph 12 above or 17(5)(g) below,

as they apply in relation to sums charged by way of tax; and, in the case of amounts falling within paragraph (b) or (c) above, those provisions shall so apply as if those amounts were amounts of tax due and payable under an assessment.

2

The provisions applied by sub-paragraph (1) above are—

a

section 61 (distraint);

b

sections 63 and 63A (recovery in Scotland);

c

sections 66 to 68 (court proceedings for the recovery of tax);

d

section 70(1) (certificate of non-payment); and

e

section 70A (payment by cheque).

3

The modifications mentioned in that sub-paragraph are as follows—

a

in all those provisions references to the collector shall be deemed to include references to any other officer of the Board;

b

in section 63, the words “under section 60 of this Act” in subsection (1)(b) shall be deemed to be omitted and so shall subsections (3) and (4); and

c

in section 70A—

i

the reference in subsection (1) to the purposes of the Management Act and the provisions mentioned in subsection (2) of that section shall be deemed to be a reference to the purposes of this Part; and

ii

subsection (2) shall be deemed to be omitted.