Paragraph 64 I1

United Kingdom

(1)

Section 73 (failure to make returns etc) is amended as follows.

(2)

In subsection (3)(b), omit “, paragraph 6(2) of Schedule 2, paragraph 6(2) or (3) of Schedule 3”.

(3)

In subsection (7)—

(a)

in paragraph (a), omit “, acquired any goods from another member State”, F1and

(b)

in paragraph (b), omit “from a place outside the member States”, F2...

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Word in Sch. 8 para. 64(3)(a) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2: Sch. 8 para. 64(3)(c) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

I1: Sch. 8 para. 64 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)