Related Commentary  Related HMRC Manuals

106(1)  Schedule 55 contains provision for imposing penalties on persons in respect of failures to make returns and other documents relating to liabilities for tax.

106(2)  That Schedule comes into force on such day as the Treasury may by order appoint.

106(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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