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  1. 112Loss, destruction or damage to assessments, returns, etc.
  2. 113Form of returns and other documents.
  3. 114Want of form or errors not to invalidate assessments, etc.
  4. 115Delivery and service of documents.
  5. 115AElectronic lodgement of tax returns, etc.
  6. 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes on Part XI

Modifications

C1

Pt. XI modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

C2

Pt. XI: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 17(b)