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Finance Act 2012
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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 1.
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This section has no associated Explanatory Notes
1U.K.This Schedule is arranged as follows—
(a)this Part explains who is a tax agent and what it means to engage in dishonest conduct,
(b)Part 2 sets out the process for establishing whether someone is engaging in or has engaged in dishonest conduct,
(c)Part 3 confers power on HMRC to obtain relevant documents,
(d)Part 4 sets out sanctions for engaging in dishonest conduct,
(e)Part 5 provides for assessment of and appeals against penalties, and
(f)Parts 6 and 7 contain miscellaneous provisions and consequential amendments.
Commencement Information
I1Sch. 38 para. 1 in force at 1.4.2013 by S.I. 2013/279, art. 2
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