Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

Default surcharges and other penalties and criminal offences U.K.

F1 67 Failure to notify and unauthorised issue of invoices. U.K.

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Textual Amendments

F1 S. 67 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(f) (with transitional provisions in S.I. 2009/511, art, 4(a)(ii)); S.I. 2009/511, art. 2 (with art. 4)