SCHEDULES
SCHEDULE 13Taking control of goods: amendments
Value Added Tax Act 1994 (c. 23)
117
The Value Added Tax Act 1994 is amended as follows.
118
In section 48 (VAT representatives), in subsection (7A) after “enforcement” insert “
by taking control of goods or, in Northern Ireland,
”
.
F1119
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120
In section 68 (breach of walking possession agreements) for subsection (5) substitute—
5
This section extends only to Northern Ireland.