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Paragraph 24 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 41 para. 6(2)(b) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(b)
  • Sch. 41 para. 6(1A) inserted by Finance Act 2015 Sch. 20 para. 10(2)
  • Sch. 41 para. 6(2)(a) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(a)
  • Sch. 41 para. 6(2)(c) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(c)
  • Sch. 41 para. 6(5) word substituted by Finance Act 2015 Sch. 20 para. 10(4)
  • Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by Finance Act 2015 Sch. 20 para. 11(2)
  • Sch. 41 para. 13(3) Table words inserted by Finance Act 2015 Sch. 20 para. 13
(1)

This paragraph applies for the construction of this Schedule

(2)

“HMRC” means Her Majesty's Revenue and Customs.

(3)

“Tax”, without more, includes duty.

(4)

An expression used in relation to value added tax has the same meaning as in VATA 1994.

Annotations

Commencement

I1

Sch. 41 para. 24 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

Notes on Schedule 41

Modifications

C1

Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34

C2

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))

C3

Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13