31 [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]
S. 31 entered into force by virtue of SI 2002/1727 (C. 52) on:
•1 August 2002 as regards the imposition of penalties for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under s. 6, or for incorrect information or evidence in response to a requirement imposed by virtue of regulations under s. 25; and
•1 January 2003 as regards imposition of penalties for incorrect information or evidence in response to a requirement imposed by virtue of s. 14(2), 15(2) or 16(3).