Paragraph 63 I1

(1)

Section 72 (offences) is amended as follows.

(2)

In subsection (2)—

(a)

in paragraph (b), for “35, 36 or 40” substitute “ 35 or 36 ”,

(b)

omit paragraph (c), and

(c)

in paragraph (ii), for “(b), (c) or (d)” substitute “ (b) or (d) ”.

(3)

In subsection (5), in paragraph (a)—

(a)

for “35, 36 or 40” substitute “ 35 or 36 ”, and

(b)

omit “for a refund under any regulations made by virtue of section 13(5)”.

(4)

In subsection (10)—

(a)

omit “, on the acquisition of the goods from another member State”, and

(b)

omit “from a place outside the member States”.

Annotations

I1: Sch. 8 para. 63 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)