Law of Value-Added Tax, Finance Act 2017 (Volume 1)
Penalties generally.
115. [(1) (a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), [91C(3) or (4), 91E(3) or (4),]195(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of ...
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