PART 2 Amendment of primary legislation relating to value added tax
PART 3 Amendment of secondary legislation relating to value added tax
PART 4 Transitional provisions in relation to value added tax
12.Modification of regulation 4 of the 2018 Regulations (applications for approval and to vary an approval)
13.Penalty assessment for failure to comply with the time limits in regulation 12 above
14.Suspension of Commissioners' power to assess penalties under regulation 14(1)(b) and (c), (2) and (3) of the 2018 Regulations until on or after the expiry of the second period
15.Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the 2017 Act