OpenLegislation

Paragraph 43

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

Subject to the provisions of this Schedule, the following provisions of TMA 1970 apply for the purposes of this Schedule as they apply for the purposes of the Taxes Acts—

(a)

section 108 (responsibility of company officers),

(b)

section 114 (want of form), and

(c)

section 115 (delivery and service of documents).

Notes on Schedule 23

Modifications

C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)