http://www.legislation.gov.uk/uksi/2010/530/schedule/paragraph/1/made
The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010
VAT
Excise duties
Corporation tax
Tax
Capital gains tax
en
King's Printer of Acts of Parliament
2015-10-09
REVENUE AND CUSTOMS
This Order contains amendments in consequence of Schedule 24 to the Finance Act 2007 and Schedule 41 to the Finance Act 2008. Schedule 24 introduced a single penalty regime for errors in documents given to Her Majesty’s Revenue and Customs (“HMRC”). Schedule 41 introduced a single penalty regime for failure to comply with a relevant obligation to notify HMRC of chargeability to tax, liability to register for tax etc., as well as penalties for issuing an unauthorised VAT invoice, putting a product to a use that attracts a higher rate of excise duty, and handling goods subject to unpaid excise duty.
SCHEDULE
Taxes Management Act1
The Taxes Management Act 19703 is amended as follows.