Direct Tax Acts, Finance Act 2022
817RH PenaltiesFA19 s67(1); SI. 240 of 2020
[(1) A person who fails to comply with any of the obligations imposed on such person by this Chapter shall—
(a) where the failure relates to the oblig...
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.