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.

Notes

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


FAILURE TO NOTIFY ETC

Related Commentary  Related CasesRelated HMRC Manuals

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