SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

Value Added Tax Act 1994

18(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,.