Paragraph 29

(1)

HMRC may publish requirements as to the method or methods of payment to be used by taxable companies for paying bank payroll tax.

(2)

Part 6 of TMA 1970 (collection and recovery) applies in relation to a charge to bank payroll tax as it applies in relation to a charge to corporation tax.

(3)

See also Chapter 5 of Part 7 of FA 2008 (which makes general provision about payment and enforcement).