OpenLegislation

Paragraph 14 I1I2

In section 7 (imposition of surcharges: in-year declaration that is prospective only), in subsection (1)—

(a)

in paragraph (a)—

(i)

for “service to which this Act applies” substitute “relevant service”;

(ii)

for “an equivalence declaration” substitute “a declaration”;

(b)

in paragraph (b), for “3(5)” substitute “16A(1)”;

(c)

in paragraph (c), for the words from “within subsection (3)” to the end substitute

“—

(i)

within subsection (3) of section 4 (and not also within subsection (4) of that section),

(ii)

within subsection (3) of section 4C (and not also within subsection (4) of that section), or

(iii)

within subsection (3) of section 4G (and not also within subsection (4) of that section),

(whichever applies).”

Annotations

Commencement

I1

Sch. 5 para. 14 not in force at Royal Assent, see s. 159(3)

I2

Sch. 5 para. 14 in force at 30.10.2026 by S.I. 2026/1065, reg. 3(d)