Part 5 PENALTIES
- 1OVERVIEW
- 2PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS
- 3PENALTIES FOR INACCURACIES
- 4PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
- 5PENALTIES RELATING TO INVESTIGATIONS
- 6PAYMENT OF PENALTIES
- 7SUPPLEMENTARY
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21