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Amendment of section 27 (fraudulent returns, etc.) of Principal Act.
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98.—Section 27 of the Principal Act is hereby amended by the insertion in subsection (9A) (inserted by the Act of 1992) after paragraph (3) of the following:
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“(4) For the purposes of subparagraph (b) of paragraph (1), ‘the declaration of an incorrect registration number’ means—
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(a) the declaration by a person of another person's registration number,
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(b) the declaration by a person of a number which is not an actual registration number which he purports to be his registration number,
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(c) the declaration by a person of a registration number which was obtained from the Revenue Commissioners by supplying incorrect information, or
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(d) the declaration by a person of a registration number which was obtained from the Revenue Commissioners for the purposes of acquiring goods without payment of value-added tax referred to in Council Directive No. 77/388/EEC of 17 May, 1977, and not for any bona fide business purpose.”.
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