Law of Value-Added Tax, Finance Act 2021 (Volume 1)
[Penalty for deliberately or carelessly making incorrect returns, etc.
116A. (1) In this section—
“carelessly” means failure to take reasonable care;
“liability to tax” means a liability to the a...
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.