Part 5 Miscellaneous Provision and Interpretation
Finance Act 2011 (2011 c 11) | Legislation

Part 5 Miscellaneous Provision and Interpretation

Application of provisions of TMA 1970

43

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).

Regulations

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(1)     Regulations under this Schedule are to be made by statutory instrument.

(2)     The first regulations to be made under paragraph 1(3) may not be made unless the instrument containing them has been laid in draft before, and approved by a resolution of, the House of Commons.

(3)     Subject to sub-paragraph (2), a statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.

Tax

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(1)     In this Schedule “tax†means any or all of the following—

(a)     income tax,

(b)     capital gains tax,

(c)     corporation tax,

[(ca)     diverted profits tax,]

(d)     VAT,

(e)     insurance premium tax,

(f)

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