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PART III |
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POWER TO APPLY PROVISIONS AS TO COLLECTION AND RECOVERY ETC |
| | 16. - (1) The Treasury may make regulations applying in relation to penalties to which Part II of this Schedule applies such provisions of the Taxes Management Act 1970 as they think fit.
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(2) The regulations may apply the provisions of that Act with such modifications as the Treasury think fit.
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(3) Regulations under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
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| | 17. Without prejudice to the generality of the power conferred by paragraph 16, regulations under that paragraph may apply-
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(a) any of the provisions of Part VI of the Taxes Management Act 1970 (collection and recovery), and |
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(b) such of the provisions of Part XI of that Act (miscellaneous and supplemental provisions) as appear to the Treasury to be appropriate. |
| | 18. Sections 21, 22 and 35 of the Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) do not apply in relation to penalties to which Part II of this Schedule applies.
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