Regulation 18 Joint and several liability: enforcement
After paragraph (3) of regulation 54 there is inserted the following paragraph—
“(3A)A summons under regulation 34(2) may be addressed to two or more joint taxpayers in joint names.”.
After paragraph (3) of regulation 54 there is inserted the following paragraph—
“(3A)A summons under regulation 34(2) may be addressed to two or more joint taxpayers in joint names.”.