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Part VII Miscellaneous

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Security for tax
  2. Assessments to penalties etc.
  3. Assessments: time limits
  4. Supplementary assessments
  5. Disclosure of information
  6. Publication of information by Commissioners
  7. Evidence by certificate etc.
  8. Service of notices etc.
  9. No deduction of penalties or interest
  10. Destination of receipts
  11. Set-off of amounts
  12. Amounts shown as tax on invoices
  13. Adjustment of contracts
  14. Adjustment of rent etc.

Notes on Schedule 5

Modifications

C1

Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)