SCHEDULES

SCHEDULE 16 U.K.Penalties for enablers of defeated tax avoidance

PART 11 U.K.Miscellaneous

Application of provisions of TMA 1970 U.K.

53 U.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).