Regulation 9 Amendments to the principal Regulations

In regulation 7–

(a)

For the words from “If on a claim” to “section 91 of the Act,” there shall be substituted the following–

“If on a claim–

(a)

in relation to a charge under section 87^f1 of the Act, an accountable person or an operator, other than a person liable under section 91^f2 of the Act, or

(b)

in relation to a charge under paragraph 2(1) of Schedule 19 to the Finance Act 1999, an accountable person, other than a person liable under paragraph 2(3) of that Schedule,”;

(b)

for “4 or 4A” there shall be substituted “4, 4A or 4B”.

Annotations

Footnotes

f1: Section 87 was amended by sections 188(1), 192(1) and 194(1) of, and Part VII of Schedule 41 to, the Finance Act 1996, and section 106(1) to (3) of, and Part VII of Schedule 18 to, the Finance Act 1997 (c. 16).
f2: Section 90 was amended by section 100(2) of, and Part IV of Schedule 9 to, the Finance (No. 2) Act 1987 (c. 51).