20(1)Schedule 10 applies with any necessary modifications, and subject as follows, in relation to any amount which R is liable to pay as a result of a secondary liability and assessment notice or a joint and several liability notice.U.K.
(2)Paragraphs 4 to 6 of that Schedule apply in relation to an assessment under paragraph 16(1) of this Schedule as they apply to an assessment under paragraph 2(2) of that Schedule, except that paragraph 6 applies as if, in sub-paragraph (2), “4” were “2”.
Commencement Information
I1Sch. 9 para. 20 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 20 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4