Finance Act 2021

Amendment of section 116 of Value-Added Tax Consolidation Act 2010 (penalty for deliberately or carelessly making incorrect returns, etc.)

76. Section 116 of the Value-Added Tax Consolidation Act 2010 is amended by the insertion of the following subsection after subsection (23):

“(24) This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021.”.