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

Part II Value Added Tax

Payment and enforcement

F137 Penalties for failure to notify.

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Annotations:

Amendments (Textual)

F1S. 37 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(h)(i); S.I. 2009/511, art. 2 (with art. 4)