SolvedECP3700 | Legislation supporting the penalties: Category 6: failure to make returns - liable to fixed and daily penalties
From HM Revenue & Customs · Excise Civil Penalties Manual
Category 6 includes failure to make returns by the due date.
The laws affected are
| Act | Section |
|---|---|
| CEMA | 93(6); 100J |
| ALDA | 13(3); 15(7); 22(9); 49(3); 56(2);62(6); 77(3) |
| BGDA | Schedule 3, para 16(3) and Schedule 1, para 13(1)(b) |
| Finance Act 1997 (gaming duty) | Schedule 1 para 10(3) |
| HODA | 21(3) |
| TPDA | 7(2) |