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SCHEDULE 1E+WDisapplication of section 85(1) of the 2012 Act

Value Added Tax Act 1994 (c.23)E+W

63.  An offence under section 72(10) (acquiring possession etc of goods etc, having reason to believe that VAT has been or will be evaded).

Commencement Information

I1Sch. 1 para. 63 in force at 12.3.2015, see reg. 1(1)