Section 123

Commencement Date

Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (SI 2009/511 (C. 35)) appointed 1 April 2010 as the day, subject to the transitional provisions in SI 2009/511 (C. 35), art. 4.

Official Publications

HMRC Brief 52/2009 (24 August 2009)): Guidance on VAT wrongdoing penalties published for improper issue of a VAT invoice.

HMRC “Compliance handbook” manual.


This is an edited version of Sch. 41, generally containing the provisions relevant only to VAT.


Related Commentary  Related CasesRelated HMRC Manuals

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.