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Amendment of section 27 (fraudulent returns, etc.) of Principal Act.
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104.— Section 27 of the Principal Act is amended in subsection (9A)—
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(a) in the paragraph numbered (1)—
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(i) by renumbering that paragraph as paragraph (a),
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(ii) by renumbering as subparagraphs (i), (ii) and (iii), respectively, the subparagraphs designated as (a), (b) and (c), and
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(iii) by deleting “or” in subparagraph (ii) (as so renumbered) and by inserting the following after that subparagraph:
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“(iia) were acquired in another Member State and those goods are new means of transport in respect of which the acquirer—
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(I) makes an intra-Community acquisition in the State,
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(II) is not entitled to a deduction under section 12 in respect of the tax chargeable on that acquisition, and
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(III) fails to account for the tax due on that acquisition in accordance with section 19,
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or”,
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(b) in the paragraph numbered (2)—
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(I) by renumbering that paragraph as paragraph (b), and
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(II) by substituting “paragraph (a)” for “subsection (1)”,
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(c) in the paragraph numbered (3)—
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(I) by renumbering that paragraph as paragraph (c), and
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(II) by substituting “paragraph (b)” for “subsection (2)”,
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and
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(d) in the paragraph numbered (4)—
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(I) by renumbering that paragraph as paragraph (d), and
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(II) by renumbering as subparagraphs (i), (ii), (iii), (iv) and (v), respectively, the subparagraphs designated as (a), (b), (bb), (c) and (d).
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