12.—(1) Provision corresponding to Schedule 1, paragraph 58(1)(a), (d), [F1(da),] (e) and (f), and 58(2), applies for the purposes of this Schedule.U.K.
(2) A requirement for information under paragraph 9(4) has effect as if made under the Finance Act 1994, section 23 and to a person to whom that section applies.
Textual Amendments
F1Word in Sch. 3 para. 12(1) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(3)(c); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 3 para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.