114(1)Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.U.K.
(2)In paragraph 1, in the table—
(a)omit the [F1third] entry relating to Value Added Tax (obligation to notify under Schedule 2 to the Value Added Tax Act 1994),
(b)omit the [F2fourth] entry relating to Value Added Tax (obligations to notify under Schedule 3 to the Value Added Tax Act 1994), and
(c)omit the [F3sixth] entry relating to Value Added Tax (obligation to notify under regulations made under paragraph 2(4) of Schedule 11 to the Value Added Tax Act 1994).
(3)In paragraph 7—
(a)omit sub-paragraph (5),
(b)in sub-paragraph (6)—
(i)for “any other” substitute “ a ”, and
(ii)omit “, but subject to sub-paragraph (8)”,
(c)in sub-paragraph (7), in paragraph (a), omit “, paragraph 8(2) of Schedule 3 to that Act”, and
(d)omit sub-paragraph (8).
Textual Amendments
F1Word in Sch. 8 para. 114(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2Word in Sch. 8 para. 114(2)(b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F3Word in Sch. 8 para. 114(2)(c) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Commencement Information
I1Sch. 8 para. 114 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)