Value Added Tax Act 1994 section 67

Failure to notify and unauthorised issue of invoices

Section 67 previously dealt with penalties for failing to notify HMRC of a liability to register for VAT, and for the unauthorised issuing of VAT invoices. This section has been removed from the legislation.

• Section 67 covered penalties for failure to notify a liability to register for VAT and for issuing VAT invoices without authorisation.
• The section was repealed by the Finance Act 2008, Schedule 41, paragraph 25(f).
• The repeal took effect from 1 April 2010, with transitional provisions for cases already in progress.
• Penalties for failure to notify are now handled under the separate penalty regime introduced by Schedule 41 to the Finance Act 2008.