Civil penalties Civil penalties
United Kingdom
- 16Serious misdeclaration or neglect resulting in understatements or overclaims.
- 17Persistent misdeclaration resulting in understatements or overclaims.
- 18Failures to notify and unauthorised issue of invoices.
- 19Breaches of regulatory provisions.
Notes on Part II
Textual amendments
- F1
Pt. II (ss. 13-22) repealed (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15