Law of Capital Acquisitions Tax, Finance Act 2009
[Section 1077C]1
Recovery of penalties.
1077C. (1) Where a relevant court has made a determination that a person is liable to a penalty—
(a) that court shall also make an order as to the recovery ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.