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Legislation

Finance Act 1995

Crossheading Value added tax

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Section 21 Fuel and power for domestic or charity use.
Section 22 Imported works of art, antiques, etc.
Section 23 Agents acting in their own names.
Section 24 Margin schemes.
Section 25 Groups of companies.
Section 26 Co-owners etc. of buildings and land.
Section 27 Set-off of credits.
Section 28 Transactions treated as supplies for purposes of zero-rating etc.
Section 29 Goods removed from warehousing regime.
Section 30 Fuel supplied for private use.
Section 31 Appeals: payment of amounts shown in returns.
Section 32 Penalties for failure to notify etc.
Section 33 Correction of consolidation errors.

Value added tax
Penalties for failure to notify etc.

Section 32 | Penalties for failure to notify 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 32 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(g); S.I. 2009/511, art. 2 (with art. 4)