http://www.legislation.gov.uk/id/ukpga/1985/54

Part I Customs and Excise and Value Added Tax

Chapter II Value Added Tax

Civil penalties

F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

F1S. 14 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), Sch. 15