Related HMRC Manuals

32  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

S. 32 entered into force by virtue of SI 2002/1727 (C. 52) on 1 August 2002 as regards the imposition of a penalty for the failure to provide information or evidence required by regulations under s. 25 or for failure to give notification required by regulations under s. 6(3).

S. 32 entered into force by virtue of SI 2002/1727 (C. 52) on 6 April 2003 as regards the imposition of a penalty for failure to provide information or evidence under s. 18(10) or 19(2) or to comply with a requirement imposed by a notice under s. 17 by virtue of s. 17(2)(a), (4)(a) or (6)(a).

History

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