SCHEDULES
SCHEDULE 24Penalties for failure to make returns etc
PART 1Introduction
Introduction
I1I21
1
This Schedule provides for a person who fails to make a return to be liable to penalty points and penalties.
2
This Part of this Schedule—
a
identifies groups of returns, and the returns falling within each group, and
b
makes provision about the interpretation of this Schedule.
3
Part 2 of this Schedule provides for a person to be liable to penalty points, and penalties, in respect of each group of returns.
4
Part 3 of this Schedule makes supplementary provision.