SCHEDULES
I1SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Annotations:
Commencement Information
F1Part II
Annotations:
Amendments (Textual)
F1
Sch. 3 Pt. II repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 102(1), Sch. 15
Civil penalties
I277
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)
”
.
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).