Direct Tax Acts, Finance Act 2010
Chapter 6 – Other sanctions
1084 Surcharge for late returnsFA86 s48; FA88 s16; FA90 s25(1); FA92 s245; FA95 s30(1); FA00 s69 and Sch2; FA01 s78; FA03 s164(1); FA04 s86
(1) (a) In this section-...
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