Paragraph 77 I1

United Kingdom

(1)

In subsection (2) of section 13 (tax evasion)—

(a)

in paragraph (b) (evasion by obtaining refund), after “under" there shall be inserted “ section 20A, ”; and

(b)

after that paragraph there shall be inserted the following paragraph—

“(ba)
a refund under any regulations made by virtue of section 8C(5) of that Act;”.

(2)

In subsection (3)(b) of that section, after “paragraphs (b)" there shall be inserted “ (ba) ”.

Annotations

I1: Sch. 3 (paras. 1-95) wholly in force; Sch. 3 (paras. 1-95) partly in force at 1.12.1992 see s. 14(3) and S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 (paras. 1-95) wholly in force at 1.1.1993 sse s. 14(3) and S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

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).

F1: Sch. 3 Pt. II repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 102(1), Sch. 15