Below are details of the amendments that were published on 6 January 2011 (see the update index for all updates)
Section |
Details of update |
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CH81195 |
Penalties for Inaccuracies: Types of inaccuracy: Quality of evidence: Poor co-operation |
New Page |
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|
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CH83040 |
Penalties for Inaccuracies: How to process the penalty: The timing of penalty assessments |
Page updated for clarity |
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CH285460 |
new section Timing of penalty Assessments |
|
CH285470 |
new section When the tax and penalty assessments cannot be issued together |
|
CH285480 |
new section Poor cooperation |
|
CH285490 |
renumbered section (CH285480) The Timeline |