Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

Default surcharges and other penalties and criminal offences U.K.

F1 64 Repeated misdeclarations. U.K.

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Textual Amendments

F1 S. 64 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(d), Sch. 27 Pt. 5(5) (with transitional provisions in S.I. 2009/511, art, 4(a)(i) and S.I. 2009/571, art. 7); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with arts. 3, 4)