Finance Act 1994

21 (1) In subsection (2) of section 70 of the Management Act (evidence), for the words “that interest is payable” to “another collector” there shall be substituted the words—

“(a) that a penalty is payable under Part II, VA or X of this Act, that a surcharge is payable under Part VA of this Act or that interest is payable under Part IX of this Act, and

(b) that payment of the penalty, surcharge or interest has not been made to him or, to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector,”.

(2) Subsection (3) of that section shall cease to have effect.