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Legislation
Finance Act 2004

Crossheading Liability for things done in the knowledge of deliberate failures to comply

  • Section 62A Payments made in the knowledge of deliberate failures to comply
  • Section 62B Returns made in the knowledge of deliberate failures to comply
  • Section 62C Regulations
  1. Liability for things done in the knowledge of deliberate failures to comply
  2. Regulations

Section 62C | Regulations

From legislation.gov.uk

The Commissioners may make regulations with respect to the determination, collection and recovery of amounts described in sections 62A(2) and 62B(2).

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