Paragraph 60 I1
Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows.
In subsection (1), for “an EC sales statement” substitute “ a section 55A statement ”.
In subsection (2), for “any EC sales statement” substitute “ any section 55A statement ”.
In subsection (3)(b), for “any EC sales statement” substitute “ any section 55A statement ”.
In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “ any section 55A statement ”.
In subsection (7)—
in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”, and
in the words after paragraph (b), omit “, 75”.
For subsections (9) and (10) substitute—
“(9)In this section, “section 55A statement” means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11.”
For the heading substitute “ Failure to submit section 55A statement ”.
Annotations
Commencement
- I1
Sch. 8 para. 60 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)