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Liability for things done in the knowledge of deliberate failures to comply Liability for things done in the knowledge of deliberate failures to complyF1

  1. 62APayments made in the knowledge of deliberate failures to comply
  2. 62BReturns made in the knowledge of deliberate failures to comply
  3. 62CRegulations

Annotations

Textual amendments

F1

Ss. 62A-62C and cross-heading inserted (with effect from 6.4.2026) by Finance Act 2026 (c. 11), ss. 220(2), 222(1)