lexiara

Schedule 13, Group 4A, item 11

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.

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Source: legislation.gov.uk · retrieved 2026-07-28