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Contents

Legislation

Finance Act 1986

Chapter II Value Added Tax

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Section 9 Fuel for private use.
Section 10 Registration of two or more persons as one taxable person.
Section 11 Long-stay accommodation.
Section 12 Conditions for zero-rating of goods exported etc.
Section 13 Transfer of import relief.
Section 14 Penalty for tax evasion: liability of directors etc.
Section 15 Breaches of Treasury orders etc.

Chapter II · Value Added Tax
Penalty for tax evasion: liability of directors etc.

Section 14 | Penalty for tax evasion: liability of directors etc.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 14 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 para. 9)