Sch 1 para 40
(1) The following provisions of TMA 1970 apply for the purposes of bank payroll tax and this Schedule as they apply for the purposes of corporation tax and the Taxes Acts— (a) section 108 (responsibility of company officers), (b) section 112 (loss, destruction or damage to assessments, returns etc), (c) section 114 (want of form), and (d) section 115 (delivery and service of documents). (2) The application of section 115 of TMA 1970 in relation to the delivery of bank payroll tax returns is subject to any requirements published under paragraph 19(1) of this Schedule.