SCHEDULES
SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Part II
Civil penalties
77
(1)
In subsection (2) of section 13 (tax evasion)—
(a)
in paragraph (b) (evasion by obtaining refund), after “under" there shall be inserted “
section 20A,
”
; and
(b)
after that paragraph there shall be inserted the following paragraph—
“(ba)
a refund under any regulations made by virtue of section 8C(5) of that Act;”.
(2)
In subsection (3)(b) of that section, after “paragraphs (b)" there shall be inserted “
(ba)
”
.