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Legislation

Finance Act 1996

Crossheading Payment and enforcement

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Section 34 Method of making payments on account.
Section 35 Default surcharges.
Section 36 Repeated misdeclaration penalty.
Section 37 Penalties for failure to notify.
Section 38 VAT invoices and accounting.

Payment and enforcement
Penalties for failure to notify.

Section 37 | Penalties for failure to notify.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 37 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(h)(i); S.I. 2009/511, art. 2 (with art. 4)