OpenLegislation

Penalties under paragraph 25: reasonable excuse Penalties under paragraph 25: reasonable excuseF1

  1. 27Paragraph 27

Annotations

Textual amendments

F1

Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1