39  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1, subject to savings in SI 2019/167, art. 3.]

Commencement Date

S. 39 entered into force, by virtue of SI 2002/1727 (C. 52), on:

1 September 2002 as regards appeals against determination of a penalty under Sch. 2, para. 1 where the penalty is imposed under s. 31 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;

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