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,