Part 14 – Offences and penalties (ss 145-150)

Contents

Section 145 – Penalties in respect of non-compliance with Part 10 [F(LPT)A 2012 s 145] Section commentary
Section 146 – Penalty for failure to deliver a return [F(LPT)A 2012 s 146] Section commentary
Section 147 – Penalty for false statement or false representation [F(LPT)A 2012 s 147] Section commentary
Section 147A – Assessment as evidence of amount of tax payable [F(LPT)A 2012 s 147A] Section commentary
Section 148 – Application of certain provisions of the Act of 1997 [F(LPT)A 2012 s 148] Section commentary
Section 149 – Interest on overdue tax [F(LPT)A 2012 s 149] Section commentary
Section 150 – Repayment of interest [F(LPT)A 2012 s 150] Section commentary

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