xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
7U.K.In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 20 insert—
“20A | Excise duties | Return under regulations under section 60A of the Customs and Excise Management Act 1979”. |
Commencement Information
I1Sch. 21 para. 7 in force at 1.4.2015 by S.I. 2015/812, art. 2