59(1)Section 65 (inaccuracies in EC sales statements or in statements relating to section 55A) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”,
(b)in paragraph (c), for “another EC sales statement” substitute “ another section 55A statement ”, and
(c)in paragraph (f), for “another EC sales statement” substitute “ another section 55A statement ”.
(3)In subsection (2), for “an EC sales statement” substitute “ a section 55A statement ”.
(4)In subsection (3), for “an EC sales statement” substitute “ a section 55A statement ”.
(5)For subsections (6) and (7) substitute—
“(6)In this section—
“section 55A statement” means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11; and
“submission date”, in relation to a section 55A statement, means whichever is the earlier of the last day for the submission of the statement to the Commissioners in accordance with those regulations and the day on which it was in fact submitted to them.”
(6)For the heading substitute “ Inaccuracies in section 55A statements ”.
Commencement Information
I1Sch. 8 para. 59 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)