Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 13 U.K. Transitional provisions and savings

Extent Information

E1 Sch. 13 para. 23 extends to the Isle of Man.

Group 4A U.K. Fuel and power for domestic or charity use

Offences and Penalties U.K.

13 (1) Section 72 shall have effect in relation to any offence committed or alleged to have been committed at any time (“the relevant time”) before the commencement of this Act subject to the following provisions of this paragraph. U.K.

(2) Where the relevant time falls between 25th July 1983 and 26th July 1985 (the dates of passing of the 1983 and 1985 Finance Acts respectively), section 72 shall apply—

(a) with the substitution in subsection (1)(b), (3)(ii) and (8)(b) of “2 years” for “ 7 years ”;

(b) with the omission of subsections (2) and (4) to (7).