OpenLegislation

Part 2 Liability to a penalty

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Liability to penalty points
  2. Award of penalty points
  3. Cancellation of individual penalty points
  4. Expiry of individual penalty points
  5. Expiry of all penalty points for a group of returns
  6. Penalty points: effect of moving between groups of returns
  7. Penalty points: effect of change of representative member of VAT group
  8. Liability to penalties
  9. Assessments
  10. Withdrawal of assessments
  11. Time limit for assessments
  12. Power to amend figures by regulations