<dc:identifier>http://www.legislation.gov.uk/uksi/2010/530/introduction/made</dc:identifier>
<dc:title>The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010</dc:title>
<dc:subject>VAT</dc:subject>
<dc:subject>Excise duties</dc:subject>
<dc:subject>Corporation tax</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:subject>Capital gains tax</dc:subject>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2015-10-09</dc:modified>
<dc:subject scheme="SIheading">REVENUE AND CUSTOMS</dc:subject>
<dc:description>This Order contains amendments in consequence of Schedule 24 to the Finance Act 2007 and Schedule 41 to the Finance Act 2008. Schedule 24 introduced a single penalty regime for errors in documents given to Her Majesty’s Revenue and Customs (“HMRC”). Schedule 41 introduced a single penalty regime for failure to comply with a relevant obligation to notify HMRC of chargeability to tax, liability to register for tax etc., as well as penalties for issuing an unauthorised VAT invoice, putting a product to a use that attracts a higher rate of excise duty, and handling goods subject to unpaid excise duty.</dc:description>
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