Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 1076
Supplementary provisions (Chapter 2)
Section 1076 defines "secretary" for the purposes of this Chapter and sets out the evidential rules that apply in proceedings to recover penalties under the Corporation Tax Acts.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.