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Finance Act 2009

Background Note

14.Publishing details (including names) aims to deter deliberate tax defaulters; reassure those who do pay the right tax; and encourage those who do not, to come forward and bring their tax affairs up to date.

15.The publication scheme is founded on definitions in the penalty regimes enacted in Finance Acts 2007 and 2008, which apply across the taxes and duties HMRC administer. In addition to the specific exemptions from publication for those making disclosure there may be some exceptional circumstances where publication will not be appropriate.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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