Paragraph 25 I1
(1)
Section 25 (payment by reference to accounting periods and credit for input tax against output tax) is amended as follows.
(2)
In subsection (1), omit paragraph (b) (together with the “and” before that paragraph).
(3)
In subsection (7)—
(a)
in the opening words, omit “, acquisitions”, and
(b)
in paragraph (a), omit “acquired or” and, in both places, omit “, acquired”.
Annotations
Commencement
- I1
Sch. 8 para. 25 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)