# Finance Act 2012, Paragraph 18


In Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and excise wrongdoing), in the Table in paragraph 1, after the entry for the obligations under Schedule 1 to VATA 1994 insert the following entry—
“
Value added tax
Obligations under paragraphs 5, 6 and 13(3) of Schedule 1A to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration).
”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/28/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.