Schedule 13 Joint and several liability of company directors etc

1. Introduction
2. Tax avoidance and tax evasion cases
3. Repeated insolvency and non-payment cases
4. Cases involving penalty for facilitating avoidance or evasion
5. “Tax-avoidance arrangements”
6. “Tax-evasive conduct”
7. “Insolvency procedure” etc
8. Interaction with penalties
9. Withdrawal or modification of notice
10. Right of review
11. Reviews under paragraph 11
12. Right of appeal
13. Appeals under paragraph 13
14. Appeal in respect of liability of company
15. Proceedings for determination of penalty to be imposed on company
16. Cases where company has ceased to exist
17. Application to limited liability partnerships
18. Interpretation