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Section 69E(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The information that may be published under subsection (3) is— the officer's name, the officer's address, the officer's position (or former position) in the company, the amount of any penalty imposed on the company of which a portion is payable by the officer under the decision notice and the portion so payable, the periods or times to which the actions giving rise to any such penalty relate, any other information that the Commissioners consider it appropriate to publish in order to make clear the officer's identity.

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Source: legislation.gov.uk · retrieved 2026-07-28