Part 8 Notification of schemes, annual returns and enquiriesF1
- 40ANotice of scheme to be given to HMRC
- 40BAnnual returns
- 40CParagraph 40C
- 40DNotices and returns to be given electronically etc
- 40EParagraph 40E
- 40FEnquiries
- 40GParagraph 40G
- 40HParagraph 40H
- 40IParagraph 40I
- 40JAssessment of penalties
- 40KAppeals
Annotations
Textual amendments
- F1
Sch. 3 Pt. 8 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157)
Notes on Schedule 3
Textual amendments
- F1
Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)