Penalties: Information Returns: Failure to Make S16 Returns - Procedures
TMA70/S16
You start proceedings for recovery of penalties under section 98(1)(i) for a Section 16 failure by sending an application notice to the tribunal, see ARTG7500+.
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You start proceedings for recovery of penalties under section 98(1)(i) for a Section 16 failure by sending an application notice to the tribunal, see ARTG7500+.