SCHEDULES
I1SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
F1Part I
Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
General
I239
1
In subsection (1A) of section 39—
a
in paragraph (b) (evasion by obtaining refund), after “under" there shall be inserted “
section 20A,
”
;
b
after that paragraph there shall be inserted the following paragraph—
ba
a refund under any regulations made by virtue of section 8C(5) above; or
c
in sub-paragraph (ii), after “paragraph (b)" there shall be inserted “
paragraph (ba)
”
.
2
In subsection (2B)(a) of that section (penalties in the case of refunds)—
a
after “under", in the first place where it occurs, there shall be inserted “
section 20A,
”
; and
b
after “22 above" there shall be inserted “
for a refund under any regulations made by virtue of section 8C(5) above
”
.
3
In subsection (4) of that section (handling goods in respect of which there is evasion), for “or on the importation of the goods" there shall be substituted “
on the acquisition of the goods from another member State or on the importation of the goods from a place outside the member States
”
.
Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).