SCHEDULES

SCHEDULE 41 U.K. Penalties: failure to notify and certain VAT and excise wrongdoing

Modifications etc. (not altering text)

C1 Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34

C2 Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))

C3 Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13

Interpretation U.K.

24 (1) This paragraph applies for the construction of this Schedule U.K.

(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.

Commencement Information

I1 Sch. 41 para. 24 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2