Part 6Investigation, administration etc
Other administration
97Penalties for errors
1
Schedule 24 contains provisions imposing penalties on taxpayers who—
a
make errors in certain documents sent to HMRC, or
b
unreasonably fail to report errors in assessments by HMRC.
2
That Schedule comes into force in accordance with provision made by the Treasury by order.
3
An order—
a
may commence a provision generally or only for specified purposes,
b
may make different provision for different purposes, and
c
may include incidental, consequential or transitional provision.
4
The power to make an order is exercisable by statutory instrument.