F1PART 3Penalties for breach of obligations
Annotations:
Amendments (Textual)
Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i)F115
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Regulations revoked (28.3.2023) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38), regs. 1, 21(a) (with reg. 5)