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Paragraph 17 Value Added Tax Act 1994

Original text. Later amendments are not shown.

In paragraph 10(3)(b) of Schedule 11A(a)f1 (disclosure of avoidance schemes) after “section 60” insert “or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007”.

Annotations

Footnotes

f1

Schedule 11A was inserted by section 9 of and paragraph 2 of Schedule 2 to the Finance Act 2004 (c.12).