SCHEDULE 2
Administration and collection of windfall tax
Returns
1.(1) The Board may by notice require any company which...
Notification of liability and failure to make return
2.(1) If a chargeable company has not, before 1st December...
Payment of windfall tax
3.(1) The amount of windfall tax with which a chargeable...
General power to make assessments
4.(1) Subject to the following provisions of this Schedule, the...
Power to make assessments on discovery of unassessed liabilities
5.(1) If the Board discover that any company which—
Supplemental provisions about assessments
6.(1) An assessment shall not be made under this Schedule...
Claims to relieve double assessment
7.(1) If, on a claim made to the Board, it...
Claims to correct errors or mistakes in returns etc.
8.(1) If any company which has paid an amount of...
Appeals against assessments and decisions on claims
9.(1) An appeal to the Special Commissioners shall lie against...
Powers of Special Commissioners on an appeal
10.(1) Where there is an appeal to the Special Commissioners...
Procedures on appeal
11.(1) Subject to the following provisions of this paragraph, the...
Interest
12.(1) Where any amount of windfall tax with which a...
Collection of information
13.(1) For the purposes of this Part, section 20 of...
Penalties for furnishing false information
14.(1) Where a chargeable company fraudulently or negligently delivers an...
Recovery of tax
15.(1) The provisions of the Management Act which are set...
Recovery against other group members
16.(1) Subject to sub-paragraph (3) below, where any amount of...
General provisions about penalties etc.
17.(1) Where a company which has become liable to a...
Miscellaneous applications
18.(1) The provisions of the Management Act which are set...
Interpretation
19.(1) In this Schedule— “the Board” means the Commissioners of...