157Penalties: overviewS
This section has no associated Explanatory Notes
This Part is arranged as follows—
Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,
Chapter 3 sets out penalties relating to inaccuracies,
Chapter 4 sets out penalties relating to investigations, and
Chapter 5 sets out other administrative penalties.
Commencement Information
I1S. 157 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)