Part 1 Scheme for enforcement by deduction from accounts

England, Wales and Northern Ireland

1. Introduction
2. “Relevant sum”
3. Information notice
4. Hold notice
5. Persons at a particular disadvantage in dealing with Revenue and Customs affairs
6. Effect of hold notice
7. Determination of held amounts
8. Duty to notify HMRC and account holders etc
9. Cancellation or variation of effects of hold notice
10. Making objections to hold notice
11. Consideration of objections
12. Appeals
13. Deduction notice
14. Penalties
15. Assessment of penalty
16. Appeal against penalty
17. Enforcement of penalty
18. Protection of deposit-takers acting in good faith
19. Power to modify amounts and time limits
20. Power to make further provision
21. Regulations
22. Joint accounts
23. Defined terms
24. Extent