# Finance (No. 2) Act 1992, Paragraph 77

Extent: E+W+S+N.I.

(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) ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/77 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.