Sch 2 para 18
(1) The provisions of the Management Act which are set out in sub-paragraph (2) below shall apply for the purposes of this Schedule— (a) as they apply for the purposes of the enactments for the purposes of which they have effect apart from this paragraph; but (b) as if any reference in those provisions to a tax included a reference to windfall tax. (2) Those provisions are— (a) section 75 (receivers); (b) section 105 (evidence in cases of fraudulent conduct); (c) section 108 (company officers); (d) section 112 (lost documents etc.); (e) section 113(3) (prescription of form of assessments, penalty determinations); (f) section 114 (provision for errors not to invalidate an assessment); (g) section 115 (delivery and service of documents) and the regulations made under that section; and (h) section 118(2) and (4) (extensions of time, reasonable excuse for delay and finality of assessments).