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Value Added Tax Act 1994

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Changes over time for: Cross Heading: Penalties for errors: disclosure

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[F1Penalties for errors: disclosureU.K.

Textual Amendments

F1Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

29U.K.Where a person corrects a special scheme return in a way that constitutes telling the tax authorities for the administering member State about—

(a)an inaccuracy in the return,

(b)a supply of false information, or

(c)a withholding of information,

the person is regarded as telling HMRC about that for the purposes of paragraph 9 of Schedule 24 to the Finance Act 2007 (reductions for disclosure).]

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