Warning: Repeal of misdeclaration penalty

The misdeclaration penalty in VATA 1994, former s. 63 was repealed from the following dates: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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