SCHEDULES

I2SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.

Annotations:
Commencement Information
I2

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).

Part III Consequential amendments of other enactments

The Income and Corporation Taxes Act 1988 (c. 1)

I195

In section 827(1)(a) of the Income and Corporation Taxes Act 1988 (deduction of VAT penalties under sections 13 to 17 of the M1Finance Act 1985), for “17" there shall be substituted “ 17A ”.