The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (revoked) No. 25

PART 3 U.K. Penalties for breach of obligations

Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i) U.K.

F1 15.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Regulations revoked (28.3.2023) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38), regs. 1, 21(a) (with reg. 5)