Paragraph 42 I1

United Kingdom

(1)

In subsection (1) of section 43 (failure of resolution under the M1Provisional Collection of Taxes Act 1968)—

(a)

in paragraph (a), after “section 10(2) above" there shall be inserted “ or on the acquisition of goods from another member State by reference to a value determined under section 10A(3) above ”; and

(b)

in paragraph (b), after “supply" there shall be inserted “ or acquisition ”.

(2)

In subsection (2) of that section—

(a)

in paragraph (a), after “the said section 10(2)" there shall be inserted “ or on the acquisition of goods from another member State by reference to a value determined under the said section 10A(3) ”; and

(b)

in paragraph (b), after “supply" there shall be inserted “ or acquisition ”.

(3)

In subsection (3) of that section, after “20" there shall be inserted “ 20A ”.

Annotations

Marginal citations

M1: 1968 c. 2.

Commencement

I1: Sch. 3 para. 42 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Schedule 3

Commencement

I1: Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Part I

Textual amendments

F1: Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15