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Legislation

Finance Act 1988

Crossheading Civil penalties

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Section 16 Serious misdeclaration or neglect resulting in understatements or overclaims.
Section 17 Persistent misdeclaration resulting in understatements or overclaims.
Section 18 Failures to notify and unauthorised issue of invoices.
Section 19 Breaches of regulatory provisions.

Part II Value Added Tax
Crossheading Civil penalties

Crossheading Civil penalties

From legislation.gov.uk

Contents

Section 16 Serious misdeclaration or neglect resulting in understatements or overclaims.
Section 17 Persistent misdeclaration resulting in understatements or overclaims.
Section 18 Failures to notify and unauthorised issue of invoices.
Section 19 Breaches of regulatory provisions.