SCHEDULES

SCHEDULE 8 U.K. Enforcement by deduction from accounts

PART 1 E+W+N.I. Scheme for enforcement by deduction from accounts

Power to modify amounts and time limits E+W+N.I.

19 (1) The Commissioners may by regulations amend any of the following provisions by substituting a different amount for the amount for the time being specified there— E+W+N.I.

(a) paragraph 2(2) (requirement that relevant sum is a minimum amount);

(b) paragraph 4(6) and (8) (threshold for safeguarded amount);

(c) paragraph 14(3) or (4) (level of penalties).

(2) The Commissioners may by regulations amend any of the following provisions by substituting a different period for the period for the time being specified there—

(a) paragraph 3(4) (time limit for complying with information notices);

(b) paragraph 6(2) (time limit for complying with hold notices);

(c) paragraph 8(3) or (5) (time limit for notifying HMRC of effects of hold notice);

(d) paragraph 9(3) (cancellation etc of hold notice: time limit for cancelling or adjusting arrangements);

(e) paragraph 10(5) (time limit for making objections);

(f) paragraph 11(1) (time limit for consideration of objections);

(g) paragraph 11(6) (consideration of objections: time limit for cancelling or adjusting arrangements);

(h) paragraph 12(8) (appeals: time limit for compliance with court order).