Part 2 Consequential Amendments

Part 2 Consequential Amendments

3

In section 70 of the Value Added Tax Act 1994 (c 23) (mitigation of penalties), in subsection (1) after “69A†insert “or under paragraph 10 of Schedule 11Aâ€.

4

In section 83 of that Act (appeals) after paragraph (z) insert—

“(za)     a direction

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