# Finance Act 2004, Paragraph 3


In section 70 of the Value Added Tax Act 1994 (c. 23) (mitigation of penalties), in subsection (1) after “69A” insert “ or under paragraph 10 of Schedule 11A ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.