Direct Tax Acts, Finance Act 2022
531Z Penalties
F(No. 2)A08 s3(1)(a)
[(1) Where an employer fails to—
(a) deduct or remit the parking levy in accordance with section 531V(1),
(b) keep records in accordance with section 531X(1), ...
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.