Related Commentary  Related HMRC Manuals

31  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

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).

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