http://www.legislation.gov.uk/id/ukpga/1996/8

Part II Value Added Tax

Payment and enforcement

F136 Repeated misdeclaration penalty.

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Annotations:

Amendments (Textual)

F1S. 36 repealed (with effect in accordance with s. 97 of the amending Act) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(5)