S. 34 and Sch. 2 entered into force, by virtue of SI 2002/1727 (C. 52), on:
•1 August 2002 as regards the imposition of penalties under s. 31 for incorrect statement or declaration in or in connection with a claim for 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 regulations under s. 25; mitigation of such penalties, appeals against such penalties and recovery of such penalties;
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