Paragraph 85 I1

United Kingdom

(1)

In subsection (1) of section 22 (time limits for assessments)—

(a)

in paragraph (a), after “paragraph 4" there shall be inserted “ or paragraph 4A ”; and

(b)

after “importation" there shall be inserted “ or acquisition ”.

(2)

In subsection (2) of that section, after “beginning" there shall be inserted—

“(a)
in the case of a penalty under section 14B or section 17A above, with the time when facts sufficient in the opinion of the Commissioners to indicate, as the case may be—
(i)
that the statement in question contained a material inaccuracy; or
(ii)
that there had been a default within the meaning of section 17A(1) above,
came to the Commissioners knowledge; and
(b)
in any other case, with the time”.

(3)

In subsection (7) of that section, after “paragraph 4" there shall be inserted “ or sub-paragraph (2)(b) of paragraph 4A ”.

Annotations

Commencement

I1: Sch. 3 para. 85 partly 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 II repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 102(1), Sch. 15