Schedule 2 Administration and collection of windfall tax
- Returns
- Notification of liability and failure to make return
- Payment of windfall tax
- General power to make assessments
- Power to make assessments on discovery of unassessed liabilities
- Supplemental provisions about assessments
- Claims to relieve double assessment
- Claims to correct errors or mistakes in returns etc.
- Appeals against assessments and decisions on claims
- Powers of Special Commissioners on an appeal
- Procedures on appeal
- Interest
- Collection of information
- Penalties for furnishing false information
- Recovery of tax
- Recovery against other group members
- General provisions about penalties etc.
- Miscellaneous applications
- Interpretation