2022 No. 1278 (C. 103)
Value Added Tax
Corporation Tax
Income Tax
The Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations 2022
Made
The Treasury, in exercise of the powers conferred by sections 116(3) and (4), 117(2) and (3) and 118(2) and (3) of the Finance Act 20211, make the following Regulations.