Part 9 Miscellaneous Provisions and Interpretation
Finance Act 2008 (2008 c 9) | Legislation

Part 9 Miscellaneous Provisions and Interpretation

Application of provisions of TMA 1970

56

Subject to the provisions of this Schedule, the following provisions of TMA 1970 apply for the purposes of this Schedule as they apply for the purposes of the Taxes Acts—

(a)     section 108 (responsibility of company officers),

(b)     section 114 (want of form), and

(c)     section 115 (delivery and service of documents).

Regulations under this Schedule

57

(1)     Regulations made by the Commissioners or the Treasury under this Schedule are to be made by statutory instrument.

(2)     A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.

General interpretation

58

In this Schedule—

“checking†includes carrying out an investigation or enquiry of any kind,

“the Commissioners†means the Commissioners for Her Majesty's Revenue and Customs,

“document†includes a part of a document (except where the context otherwise requires),

“enactment†includes subordinate legislation (within the meaning of the Interpretation Act 1978 (c 30)),

“HMRC†means Her Majesty's Revenue and Customs,

“premises†includes—

(a)     any building or structure,

(b)     any land, and

(c)     any means of transport,

“the Taxes Acts†means—

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