SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1997I1244
1
In Schedule 5 (indirect taxes: overpayments etc) paragraph 19 is amended as follows.
2
In sub-paragraph (1)—
a
for “14 to 16” substitute “13A to 16”; and
b
for “14(1)(b)” substitute “13A(2)(b)”.
3
In sub-paragraph (2) for “59 and 60” substitute “59 to 60”.