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.