Part IV Administration, collection and enforcement
From legislation.gov.uk
Contents
- Crossheading General administrative provisions
- Crossheading Disclosure of avoidance schemes
- Crossheading Default surcharges and other penalties and criminal offences
- Crossheading Assessments of VAT and other payments due
- Crossheading Liability for unpaid VAT of another
- Crossheading Online marketplaces
- Crossheading Liability of operators of online marketplaces for VAT in cases of deemed supply
- Crossheading Interest, repayment supplements etc. payable by Commissioners