http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/II/enacted

SCHEDULES

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

Part IIAmendments of the Finance Act 1985 (c. 54)

Introduction

76

Chapter II of Part I of the Finance Act 1985 (enforcement provisions in relation to value added tax) shall be amended in accordance with the following provisions of this Part of this Schedule.