Finance Act, 1994

Amendment of section 27 (fraudulent returns, etc.) of Principal Act.

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:

“(4) For the purposes of subparagraph (b) of paragraph (1), ‘the declaration of an incorrect registration number’ means—

(a) the declaration by a person of another person's registration number,

(b) the declaration by a person of a number which is not an actual registration number which he purports to be his registration number,

(c) the declaration by a person of a registration number which was obtained from the Revenue Commissioners by supplying incorrect information, or

(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.”.