Notices of underpayment Notices of underpayment

United Kingdom

1. 103Power to give notice of underpayment
2. 104Calculation of the required sum
3. 105Period to which notice of underpayment may relate
4. 106Notices of underpayment: further provision
5. 107Penalties for underpayment
6. 108Further provision about penalties
7. 109Suspension of penalty where criminal proceedings have been brought, etc
8. 110Appeals against notices of underpayment
9. 111Withdrawal of notice of underpayment
10. 112Replacement notice of underpayment
11. 113Effect of replacement notice of underpayment
12. 114Enforcement of requirement to pay sums due to individuals
13. 115Enforcement of requirement to pay penalty