Paragraph 81 I1
United Kingdom
In section 17(1) (penalties for breach of regulatory provisions)—
in paragraph (a), after “principal Act" there shall be inserted “ paragraph 5 of Schedule 1A to that Act or paragraph 5 of Schedule 1B to that Act ”;
after paragraph (a) there shall be inserted the following paragraph—
“(aa)any regulations made under section 32A of the principal Act requiring a tax representative, for the purposes of registration, to notify the Commissioners that his appointment has taken effect or has ceased to have effect, or”.
Annotations
Commencement
- I1
Sch. 3 para. 81 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 II
Textual amendments
- F1
Sch. 3 Pt. II repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 102(1), Sch. 15