Paragraph 62 I1
In section 69C (transactions connected with VAT fraud), in subsection (6), in the words after paragraph (b)—
(a)
for “(whether before or after the coming into force of this section) in other cases” substitute “ in any other cases ”, and
(b)
after “VAT system” insert “ which were decided before the coming into force of section 42 of TCTA 2018 ”.
Annotations
Commencement
- I1
Sch. 8 para. 62 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)