Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013

28.6Mitigation of Penalties TCA 1997 s1065 Section 118 imported the provisions of s512 Income Tax Act 1967 (now s1065 Taxes Consolidation Act 1997) into VAT law and penalties can be mitigated ...
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.