Schedule 46 Duties of senior accounting officers of qualifying companies

1. Main duty of senior accounting officer
2. Certificate for Commissioners
3. Notifying Commissioners of name of senior accounting officer
4. Penalty for failure to comply with main duty
5. Penalties for failure to provide certificate etc
6. More than one senior accounting officer
7. Penalty for failure to notify Commissioners of name of senior accounting officer
8. Reasonable excuse
9. Assessment of penalties
10. Appeal
11. Enforcement of penalties
12. Power to change amount of penalties
13. Application of provisions of TMA 1970
14. Meaning of “appropriate tax accounting arrangements”
15. Meaning of “qualifying company”
16. Meaning of “senior accounting officer”
17. Regulations
18. Other definitions