Point in time view as at 06/04/2020.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 3.
3U.K.In section 70 of the Value Added Tax Act 1994 (c. 23) (mitigation of penalties), in subsection (1) after “69A” insert “ or under paragraph 10 of Schedule 11A ”.
Commencement Information
I1Sch. 2 para. 3 wholly in force at 1.8.2004; Sch. 2 para. 3 in force for specified purposes at Royal Assent, see s. 19(2); Sch. 2 para. 3 in force otherwise at 1.8.2004 by S.I. 2004/1934, art. 2
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