Part IV Administration, collection and enforcement
F2Default surcharges and other penalties and criminal offences
Annotations:
Amendments (Textual)
F164 Repeated misdeclarations.
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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