Breach

Commentary – Indirect Tax Reporter ¶60-560

Breaches, penalty

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Assessment time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Generally

Legislation/Regulatory – VATA94 s. 68

Generally

Commentary – Indirect Tax Reporter ¶60-560
Legislation/Regulatory – FA2000 Sch. 6, para. 90 ; FA2001 Sch. 5, para. 15 ; FA94 Sch. 7, para. 19(1) ; FA96 Sch. 5, para. 24(1) ; FA97 s. 53(9)

Meaning

Legislation/Regulatory – SI 1997/1431 reg. 2(1) ; VATA94 s. 68(2)

Penalty amount

Commentary – Indirect Tax Reporter ¶60-560