Related Commentary  Related CasesRelated HMRC Manuals

67  [Omitted by FA 2008, s. 123 and Sch. 41, para. 25(f), operative in relation to:

any relevant obligation arising on or after 1 April 2010; and

any unauthorised issue of an invoice taking place on or after that date

(FA 2008, s. 123(2) and Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (SI 2009/511 (C. 35)), subject to the transitional provisions in SI 2009/511 (C. 35), art. 4).]


Former s. 67 reads:

67(1)  “In any case where–

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