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Legislation
Finance (No. 2) Act 2017

Crossheading Avoidance etc

  • Section 64 Errors in taxpayers' documents
  • Section 65 Penalties for enablers of defeated tax avoidance
  • Section 66 Disclosure of tax avoidance schemes: VAT and other indirect taxes
  • Section 67 Requirement to correct certain offshore tax non-compliance
  • Section 68 Penalty for transactions connected with VAT fraud etc
  1. Avoidance etc
  2. Requirement to correct certain offshore tax non-compliance

Section 67 | Requirement to correct certain offshore tax non-compliance

From legislation.gov.uk

Schedule 18 makes provision for and in connection with requiring persons to correct any offshore tax non-compliance subsisting on 6 April 2017.

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