V5.302M Penalty For Breach Of Record-Keeping Requirements In Relation To Transactions In Gold

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Commentary

Part V5 Compliance, enforcement and appeals

A penalty¹ can apply if a person fails to comply with the record-keeping requirements in relation to transactions in gold.

The record-keeping requirements in relation to transactions in gold are referred to in FA 1999, s 13 and 1995/2518, regs 31A, 31B.

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