Paragraph 114 I1

United Kingdom

(1)

Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.

(2)

In paragraph 1, in the table—

(a)

omit the F1third entry relating to Value Added Tax (obligation to notify under Schedule 2 to the Value Added Tax Act 1994),

(b)

omit the F2fourth entry relating to Value Added Tax (obligations to notify under Schedule 3 to the Value Added Tax Act 1994), and

(c)

omit the F3sixth entry relating to Value Added Tax (obligation to notify under regulations made under paragraph 2(4) of Schedule 11 to the Value Added Tax Act 1994).

(3)

In paragraph 7—

(a)

omit sub-paragraph (5),

(b)

in sub-paragraph (6)—

(i)

for “any other” substitute “ a ”, and

(ii)

omit “, but subject to sub-paragraph (8)”,

(c)

in sub-paragraph (7), in paragraph (a), omit “, paragraph 8(2) of Schedule 3 to that Act”, and

(d)

omit sub-paragraph (8).

Annotations

Textual amendments

F1: Word in Sch. 8 para. 114(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2: Word in Sch. 8 para. 114(2)(b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F3: Word in Sch. 8 para. 114(2)(c) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Commencement

I1: Sch. 8 para. 114 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)