Schedule 14 Pay and file: miscellaneous amendments

1. Failure to give notice of liability for corporation tax
2. Further claims etc. where assessment made
3. Interest on overdue corporation tax: transitional cases
4. Interest on overdue corporation tax: pay and file cases
5. Effect on interest of reliefs
6. Failure to make return for corporation tax
7. Things to be done by companies
8. Relief under section 393 of the Taxes Act 1988
9. Interest on tax overpaid
10. Surrender of refunds