SCHEDULES

SCHEDULE 19 U.K.Large businesses: tax strategies and sanctions

PART 2 U.K.Publication of tax strategies

Application of provisions of TMA 1970 U.K.

33 U.K.Subject to the provisions of this Part, the following provisions of TMA 1970 apply for the purposes of this Part 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).