The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013
Schedule 24 to the Finance Act 2007 provides for financial penalties when inaccurate information is provided to Her Majesty’s Revenue and Customs. When such information relates to sources or assets in an overseas jurisdiction the scale of penalty is determined by reference to the category of the territory to which the inaccuracy is connected.
Lifecycle
Department
Made
02 Jul 2013
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In force
24 Jul 2013
Enabling power
The Treasury make the following Order in exercise of the powers conferred by paragraph 21A(1) and (3) of Schedule 24 to the Finance Act 2007.
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