Warning: Repeal of penalty for civil fraud

The penalty for dishonest evasion of VAT in relation to directors (VATA 1994, s. 61) was generally repealed from the following dates:

(1)1 April 2008 in relation to relevant documents (such as VAT returns) relating to tax periods commencing on or after 1 April 2008 (Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008 (SI 2008/568), art. 2(a); subject to the transitional provisions in SI 2008/568, art. 3).

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