Finance Act 1994

Assigned matters

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 [1979 c. 2.] Customs and Excise Management Act 1979, section 118A; and

(b) in Schedule 7 to the [1983 c. 55.] Value Added Tax Act 1983, paragraph 7.

(3) In subsection (6) and sub-paragraph (5) of those provisions—

(a) in paragraph (c) for the words “sections 13 and 14 of the [1968 c. 70.] Law Reform (Miscellaneous Provisions) (Scotland) Act 1968” there shall be substituted “sections 5 and 6 of the [1988 c. 32.] Civil Evidence (Scotland) Act 1988”; and

(b) in paragraph (d), for the words “except in accordance with the said sections 13 and 14” to the end there shall be substituted “except in accordance with Schedule 3 to the [1993 c. 9.] Prisoners and Criminal Proceedings (Scotland) Act 1993”.

(4) Subsection (7) and sub-paragraph (6) of those provisions shall be omitted.