Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 22 Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 3 Other amendments: Union and non-Union schemes

18 In paragraph 12 of Schedule 1A to VATA 1994 (cancellation of registration under that Schedule)—

(a) after “Schedule 3B” insert “and paragraph 16 of Schedule 3BA”;

(b) for “that Schedule etc” substitute “the Schedule concerned”.