Paragraph 244 Finance Act 1997

(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”.