Paragraph 131 I1

In Schedule 17 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 6—

(a)

in sub-paragraph (3)—

(i)

omit paragraph (b), and

(ii)

in paragraph (c), omit “from a place outside the member States”, and

(b)

in sub-paragraph (5)—

(i)

omit paragraph (b), and

(ii)

in paragraph (c), omit “from a place outside the member States”.

Annotations

I1: Sch. 8 para. 131 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)