Introduction Background Note
41.These provisions bring in an aligned system of deterrents and safeguards for failing to comply with some filing obligations, with a view to incorporating the remaining filing obligations next year for the taxes and duties administered by HMRC. Implementation will be staged over the next few years, and the provisions will be brought into effect by Treasury Orders. Necessary repeals of and amendments to legislation will be given effect through the order when appropriate.
42.This measure was the subject of initial consultation in June 2008 and further consultation in November 2008, when draft legislation was also published. A response document together with a final Impact Assessment was published in April 2009.