- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2009)
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Finance Act 2007
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2007 c. 11
- SCHEDULE 24
- Part 2
- Potential lost revenue: delayed...
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Potential lost revenue: delayed tax
Alternative versions:
- 01/04/2008- Amendment
- 01/07/2008- Amendment
- 01/01/2009- Amendment
- 01/04/2009- Amendment
- 06/04/2009
Point in time
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Point in time view as at 06/04/2009.
Changes to legislation:
Finance Act 2007, Cross Heading: Potential lost revenue: delayed tax is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Potential lost revenue: delayed taxU.K.
8(1)Where an inaccuracy resulted in an amount of tax being declared later than it should have been (“the delayed tax”), the potential lost revenue is—U.K.
(a)5% of the delayed tax for each year of the delay, or
(b)a percentage of the delayed tax, for each separate period of delay of less than a year, equating to 5% per year.
(2)This paragraph does not apply to a case to which paragraph 7 applies.
Commencement Information
I1Sch. 24 para. 8 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
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