Amendment of Schedule 10 to the Value Added Tax Act 19945
1
Paragraph 25 (revocation of an option: lapse of more than 20 years since option had effect) is amended as follows.
2
In sub-paragraph (6)(b), for “as they” substitute “or time as they may”.
3
In sub-paragraph (7), after “day” insert “or time”.
4
For sub-paragraph (8) substitute—
8
The Commissioners may specify a day or time under sub-paragraph (6)(b) by reference to the happening of an event or the meeting of a condition.