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Chapter 3: Interest and penalties

VAT Acts: 2025

Edited by:
Bloomsbury Professional
Publisher:
Bloomsbury Professional
Law Stated At:
10 April 2025
Value-Added Tax Consolidation Act 2010 Part 13: Administration and General 114 Interest payable by accountable persons 114A Interest payable in certain circumstances [114B Covid-19: special warehousing and interest provisions 115 Penalties generally 116 Penalty for deliberately or carelessly making incorrect returns, etc [116A Penalty for deliberately or carelessly making incorrect returns, etc. 117 Penalty for assisting in making incorrect returns, etc 118 Notes to Part 13 Chapter 3 ...

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