Value Added Tax Act 1994 section 64

Repeated misdeclarations

Section 64 previously dealt with penalties for repeated misdeclarations on VAT returns, but has been removed from the legislation entirely.

  • Section 64 originally imposed penalties where VAT-registered businesses repeatedly made errors on their VAT returns.
  • The section was omitted by the Finance Act 2007, section 97 and Schedule 24, paragraph 29(d).
  • It was formally repealed by the Finance Act 2007, section 114 and Schedule 27, Part 5(5).
  • The omission and repeal took effect from various dates appointed under the Finance Act 2007, section 97.

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