Finance Act 1997U.K.
This section has no associated Explanatory Memorandum
244.—(1) In Schedule 5 (indirect taxes: overpayments etc) paragraph 19 is amended as follows.
(2) In sub-paragraph (1)—
(a)for “14 to 16” substitute “13A to 16”; and
(b)for “14(1)(b)” substitute “13A(2)(b)”.
(3) In sub-paragraph (2) for “59 and 60” substitute “59 to 60”.
Commencement Information
I1Sch. 1 para. 244 in force at 1.4.2009, see art. 1(2)