Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)
This section has been repealed.
Repealed by F(No.2)A13 s78(1)(c).
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118 Mitigation and application of penalties.
[VATA s. 31]
Section 1065 of the Taxes Consolidation Act 1997 shall apply to any penalty incurred under this Act.
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