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Article 1 Citation and commencement

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013 and comes into force on 24th July 2013.

(2)

This Order has effect in relation to inaccuracies in a document given to HMRC (or, in a case within paragraph 3(2) of Schedule 24 to the Finance Act 2007, discovered by Pf1) on or after that date.

Annotations

Footnotes

f1

See paragraph 2(1) of Schedule 24 to the Finance Act 2007 for the meaning of P.