SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

18Value Added Tax Act 1994

1

Section 69 (breaches of regulatory provisions) is amended as follows.

2

In subsection (4)(a), for “for a surcharge under section 59 or 59A” substitute “to a penalty point or a penalty under Schedule 24 to the Finance Act 2021”.

3

In subsection (9)—

a

omit paragraph (b) and the “or” at the end of that paragraph;

b

after paragraph (c) insert

or

d

a person is awarded a penalty point or assessed to a penalty under Schedule 24 to the Finance Act 2021,