Schedule 2 Value added tax: penalties etc.F1
United Kingdom
- Misdeclaration penalty under section 14 of the 1985 Act
- Misdeclaration penalty under section 14A of the 1985 Act
- Mitigation of penalties
- Interest on tax etc. recovered or recoverable by assessment
- Default surcharge
- Meaning of “the 1985 Act”
Annotations
Textual amendments
- F1
Sch. 2 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15