Part III Procedural and other provisions
- Time limits for purposes of paragraphs 1, 2, 4, 6 and 8 to 10
- Advance notice for purposes of paragraphs 3, 5 and 7
- Penalties not to apply in certain cases
Notes on Schedule 22
Textual amendments
- F1
Words in Sch. 22 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 484(12) (with Sch. 2)