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Legislation

Finance Act 1985

Crossheading Civil penalties

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Section 13 Tax evasion: conduct involving dishonesty.
Section 13A Incorrect certificates as to zero–rating etc.
Section 14 Serious misdeclaration or neglect resulting in understatements or overclaims.
Section 14A Persistent misdeclaration resulting in understatements or overclaims.
Section 14B Inaccuracies in EC sales statements.
Section 15 Failures to notify and unauthorised issue of invoices.
Section 15A Mitigation of penalties under sections 13, 14, 14A and 15.
Section 16 Breaches of walking possession agreements.
Section 17 Breaches of regulatory provisions.
Section 17A Penalties for failure to submit EC sales statement.

Civil penalties
Persistent misdeclaration resulting in understatements or overclaims.

Section 14A | Persistent misdeclaration resulting in understatements or overclaims.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 14A repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), Sch. 15