Value Added Tax Act 1994 Schedule 14 para 10

Consequential amendments to the Income and Corporation Taxes Act 1988

Schedule 14 paragraph 10 updates cross-references in section 827 of the Income and Corporation Taxes Act 1988 so that they point to the corresponding provisions in the Value Added Tax Act 1994 instead of the Finance Act 1985.

• References to VAT penalty provisions formerly in Chapter II of Part I of the Finance Act 1985 are redirected to Part IV of the Value Added Tax Act 1994.
• The old section references 13 to 17A (civil penalties) are replaced by sections 60 to 70 of the 1994 Act.
• Old section references 18 and 19 are replaced by sections 74 and 59 of the 1994 Act respectively.
• The reference to section 20 of the Finance Act 1985 is replaced by section 79 of the Value Added Tax Act 1994.