CH91150 - Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Schedule 41 Finance Act 2008
The legislation for the penalty regime that applies to VAT, excise and landfill tax wrongdoings is in Schedule 41 Finance Act 2008. This also covers penalties for failure to notify.
is the original Schedule 41 Finance Act 2008.
includes amendments from Schedule 57 Finance Act 2008 and SI 2009/59.
includes amendments from Schedule 10 Finance Act 2010 & SI 2010/593.
includes amendments from Schedule 24 Finance Act 2012.
includes amendments from Schedule 13 Finance Act 2018.