SCHEDULE 41Penalties: failure to notify and certain VAT and excise wrongdoing
Consequential repeals
25
In consequence of this Schedule the following provisions are omitted—
(a)
in TMA 1970—
(i)
section 7(8), and
(ii)
in the table in section 98, in the second column, the entry relating to section 55 of FA 2004,
(b)
section 170A of CEMA 1979,
(c)
in ALDA 1979—
(i)
in section 47(5), “which shall be calculated by reference to the amount of duty charged on the beer produced”,
(ii)
in section 54(5), “which shall be calculated by reference to the amount of duty charged on the wine produced”,
(iii)
in section 55(6), “which shall be calculated by reference to the amount of duty charged on the made-wine produced”, and
(iv)
in section 62(4), “which shall be calculated by reference to the amount of duty charged on the cider made”,
(d)
in HODA 1979—
(i)
section 13AD(4)(a) and (b), and
(ii)
section 14F(4)(a) and (b),
(e)
in FA 1994—
(i)
section 33(6),
(ii)
paragraph 13 of Schedule 4, and
(iii)
paragraph 14 of Schedule 7,
(f)
section 67 of VATA 1994,
(g)
section 32 of FA 1995,
(h)
in FA 1996—
(i)
section 37, and
(ii)
paragraph 21(1), (2) and (4) of Schedule 5,
(i)
section 27(11) of FA 1997,
(j)
paragraph 2(3) and (4) of Schedule 18 to FA 1998,
(k)
in FA 2000—
(i)
section 136(2), and
(ii)
paragraph 55(2) to (6) of Schedule 6, and
(l)
paragraph 1(2) to (6) of Schedule 4 to FA 2001.