Related Commentary  

123(1)  Schedule 41 contains provisions for imposing penalties on persons in respect of failures to notify HMRC that they are chargeable to tax etc and certain wrongdoings relating to invoices showing VAT and excise duties.

123(2)  That Schedule comes into force on such day as the Treasury may by order appoint.

123(3)  An order under subsection (2)–

(a)may commence a provision generally or only for specified purposes, and

(b)may appoint different days for different provisions or for different purposes.

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