Finance Act 1994
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Change 1
256 Minor corrections.
(1) The provisions mentioned in subsection (2) below (which enable revenue traders and taxable persons to be required to keep records) shall be amended in accordance with subsections (3) and (4) below (which correct minor errors in those provisions so far as they relate to the admissibility in evidence of the recorded information). (2) The provisions are— (a) in the Customs and Excise Management Act 1979, section 118A; and (b) in Schedule 7 to the Value Added Tax Act 1983, paragraph 7. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) Subsection (7) and sub-paragraph (6) of those provisions shall be omitted.
256 Minor corrections.
(1) The provisions mentioned in subsection (2) below (which enable revenue traders and taxable persons to be required to keep records) shall be amended in accordance with subsections (3) and (4) below (which correct minor errors in those provisions so far as they relate to the admissibility in evidence of the recorded information). (2) The provisions are— (a) in the Customs and Excise Management Act 1979, section 118A; and (b) in Schedule 7 to the Value Added Tax Act 1983, paragraph 7. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) Subsection (7) and sub-paragraph (6) of those provisions shall be omitted.
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