SCHEDULES

SCHEDULE 27Schedules 24 to 26: consequential provision

Value Added Tax Act 1994

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(1)

Section 69 (breaches of regulatory provisions) is amended as follows.

(2)

In subsection (4)(a), for “for a surcharge under section 59 or 59A” substitute “ to a penalty point or a penalty under Schedule 24 to the Finance Act 2021 ”.

(3)

In subsection (9)—

(a)

omit paragraph (b) and the “or” at the end of that paragraph;

(b)

after paragraph (c) insert“or

(d)

a person is awarded a penalty point or assessed to a penalty under Schedule 24 to the Finance Act 2021,”.