Section 17: Persistent misdeclaration resulting in understatements or overclaims.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Finance Act 1988
- Section 16: Serious misdeclaration or neglect resulting in understatements or overclaims.
- Section 18: Failures to notify and unauthorised issue of invoices.

Part II: Value Added Tax

After section 14 of the Finance Act 1985 there shall be inserted—

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.