Paragraph 21 I1I2
Northern Ireland
(1)
Paragraph 7 of Schedule 1 to that Act (special penalties in the case of certain returns) is amended as follows.
(2)
In sub-paragraph (1), for “paragraph 6” there is substituted “sub-paragraph (1) of paragraph 6” and for “that paragraph” there is substituted “that sub-paragraph”.
(3)
In sub-paragraph (2), for “paragraph 6” there is substituted “paragraph 6(1)”.
Annotations
Commencement
- I1
Sch. 1 para. 21 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)
- I2
Sch. 1 para. 21 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)