OpenLegislation

Paragraph 118 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 48 (VAT representatives), in subsection (7A) after “enforcement” insert “ by taking control of goods or, in Northern Ireland, ”.

Annotations

Commencement

I1

Sch. 13 para. 118 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)