Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

[F1 Default surcharges and other] penalties and criminal offences U.K.

Textual Amendments

F1 Words in s. 59 cross-heading omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 16; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2

F2 67A Breach of controlled goods agreement E+W

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Textual Amendments

F2 S. 67A omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 4; S.I. 2014/906, art. 2