# Value Added Tax Act 1994, Paragraph 27


(1) Section 69(1) (breaches of regulatory provisions) applies to a failure to comply with a requirement imposed under paragraph 42, 52 or 65(1) or (2)(a) of this Schedule as it applies to a requirement imposed under the provisions mentioned in subsection (1)(a) of that section.
(2) Section 69(2) has effect as if after “imposed under” there were inserted “ paragraph 64 or 65(2)(b) of Schedule 9ZA or ”.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/27 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.