http://www.legislation.gov.uk/uksi/2010/530/introduction/madeThe Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010VATExcise dutiesCorporation taxTaxCapital gains taxenKing's Printer of Acts of Parliament2015-10-09REVENUE AND CUSTOMS 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. 2010 No. 530 Revenue And Customs The Finance Act 2008 (Penalties for Errors and Failure to Notify <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>) (Consequential Amendments) Order 2010 Made 2nd March 2010 Laid before the House of Commons 3rd March 2010 Coming into force 1st April 2010 The Treasury make the following Order in exercise of the powers conferred by sections 122 and 123 of the Finance Act 2008. 2008 c. 9.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2010/530/made" IdURI="http://www.legislation.gov.uk/id/uksi/2010/530" NumberOfProvisions="12" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<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>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2010/530/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/impacts" href="http://www.legislation.gov.uk/uksi/2010/530/impacts" title="Impact Assessments"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2010/530/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2010/530/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2010/530/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2010/530/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2010/530/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2010/530/body/made" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2010/530/schedules/made" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2010/530/introduction/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2010/530/contents/made" title="Table of Contents"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2010/530/made" title="Entire legislation"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2010/530/article/1/made" title="Provision; Article 1"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2010/530/article/1/made" title="Provision; Article 1"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification>
<ukm:Year Value="2010"/>
<ukm:Number Value="530"/>
<ukm:Made Date="2010-03-02"/>
<ukm:Laid Date="2010-03-03" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2010-04-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111494349"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2010/530/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2010/530/pdfs/uksiem_20100530_en.pdf" Date="2012-07-02" Title="Explanatory Memorandum" Size="44352"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative Date="2010-03-03" URI="http://www.legislation.gov.uk/uksi/2010/530/pdfs/uksi_20100530_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:ImpactAssessments>
<ukm:ImpactAssessment URI="http://www.legislation.gov.uk/ukia/2008/354/pdfs/ukia_20080354_en.pdf" Date="2008-03-27" Title="Impact Assessment of Penalities Reform: The Next Stage" Stage="Final" Department="Her Majesty's Revenue and Customs" Year="2008" Number="354"/>
</ukm:ImpactAssessments>
<ukm:Statistics>
<ukm:TotalParagraphs Value="12"/>
<ukm:BodyParagraphs Value="2"/>
<ukm:ScheduleParagraphs Value="10"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/2010/530/introduction/made" IdURI="http://www.legislation.gov.uk/id/uksi/2010/530/introduction">
<Number>2010 No. 530</Number>
<SubjectInformation>
<Subject>
<Title>Revenue And Customs</Title>
</Subject>
</SubjectInformation>
<Title>
The Finance Act 2008 (Penalties for Errors and Failure to Notify
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
) (Consequential Amendments) Order 2010
</Title>
<MadeDate>
<Text>Made</Text>
<DateText>2nd March 2010</DateText>
</MadeDate>
<LaidDate>
<Text>Laid before the House of Commons</Text>
<DateText>3rd March 2010</DateText>
</LaidDate>
<ComingIntoForce>
<Text>Coming into force</Text>
<DateText>1st April 2010</DateText>
</ComingIntoForce>
<SecondaryPreamble>
<EnactingText>
<Para>
<Text>
The Treasury make the following Order in exercise of the powers conferred by sections 122 and 123 of the Finance Act 2008
<FootnoteRef Ref="f00001"/>
.
</Text>
</Para>
</EnactingText>
</SecondaryPreamble>
</SecondaryPrelims>
</Secondary>
<Footnotes>
<Footnote id="f00001">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="0009">2008 c. 9</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>