# Finance Act 2001, Paragraph 3


In section 62(1)(a)(i) of the Value Added Tax Act 1994 (penalty for giving incorrect certificate as to entitlement to reduced rate etc.), for “paragraph 1 of Schedule A1,” substitute “ any of the Groups of Schedule 7A, ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/31/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-31/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.