Finance Act 2001 Sch 31 para 3

Sch 31 para 3 Value Added Tax Act 1994 (c.23)

In section 62(1)(a)(i) of the Value Added Tax Act 1994 (penalty for giving incorrect certificate as to entitlement to reduced rate etc.), for “paragraph 1 of Schedule A1,” substitute “ any of the Groups of Schedule 7A, ” .

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