63(1)Section 72 (offences) is amended as follows.U.K.
(2)In subsection (2)—
(a)in paragraph (b), for “35, 36 or 40” substitute “ 35 or 36 ”,
(b)omit paragraph (c), and
(c)in paragraph (ii), for “(b), (c) or (d)” substitute “ (b) or (d) ”.
(3)In subsection (5), in paragraph (a)—
(a)for “35, 36 or 40” substitute “ 35 or 36 ”, and
(b)omit “for a refund under any regulations made by virtue of section 13(5)”.
(4)In subsection (10)—
(a)omit “, on the acquisition of the goods from another member State”, and
(b)omit “from a place outside the member States”.
Commencement Information
I1Sch. 8 para. 63 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)