SCHEDULES
SCHEDULE 41Penalties: failure to notify and certain VAT and excise wrongdoing
Interpretation
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(1)
This paragraph applies for the construction of this Schedule
(2)
“HMRC” means Her Majesty's Revenue and Customs.
(3)
“Tax”, without more, includes duty.
(4)
An expression used in relation to value added tax has the same meaning as in VATA 1994.