http://www.legislation.gov.uk/ukpga/1996/8/section/36/2013-07-17Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2024-05-17Expert Participation2013-07-17Finance Act 1996Sch. 26 para. 16Finance (No. 2) Act 2005Sch. 6 para. 9(1)(b)Sch. 11 Pt. 2(6)Sch. 6 para. 9(2)Part II Value Added Tax Payment and enforcementF136 Repeated misdeclaration penalty.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .