Section 97

Commencement Date

1 April 2008, 1 July 2008, 1 January 2009 and 1 April 2009 are the days appointed for the coming into force of Sch. 24, subject to transitional provision (that no person shall be liable to a penalty under Sch. 24 in respect of any tax period for which a return is required to be made before 1 April 2009) and saving (for VATA 1994, s. 60 and 61 (VAT evasion)) (SI 2008/568). Sch. 24 has effect as follows by virtue of SI 2008/568, art. 2:

1 April 2008 in relation to relevant documents relating to tax periods commencing on or after that date;

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