Paragraph 102 Finance Act 1982

(1)

In Schedule 19 (supplementary provisions relating to APRT) paragraph 7 is amended as follows.

(2)

In sub-paragraph (1) omit “to the Special Commissioners”.

(3)

In sub-paragraph (2)—

(a)

in the words before paragraph (a) after “paragraph 14 of” insert “and paragraphs 14A to 14I of”;

(b)

in paragraph (a) for “sub-paragraph (3)” substitute “paragraph 14(3)”;

(c)

in paragraph (b) for “sub-paragraph (3)(b)” substitute “paragraph 14(3)(b)”;

(d)

in paragraph (c) omit “and”;

(e)

in paragraphs (c) and (d) for “sub-paragraph 10” substitute “paragraph 14(10)”; and

(f)

at the end of sub-paragraph (d) insert

“; and

(e)
in the case of paragraphs 14A to 14I of Schedule 2^f1, with such modifications as may be necessary”.

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