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Amendment of section 26 (penalties generally) of Principal Act.
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188.—Section 26 of the Principal Act is hereby amended—
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(a) in subsection (1) (inserted by the Act of 1982):
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(i) by the substitution of “, 19 or 19A” for “or 19”, and
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(ii) by the substitution of “£1,200” for “£800”,
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(b) in subsection (2) by the substitution of “£750” for “£500”,
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(c) in subsection (2A) (inserted by the Act of 1982) by the substitution of “£750” for “£500”,
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(d) in subsection (3) by the substitution of “£750” for “£500”,
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(e) in subsection (3A) (inserted by the Act of 1973) by the substitution of “£1,000” for “£800”, and
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(f) by the insertion of the following subsection after subsection (3A):
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“(3B) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 23A shall be liable to a penalty of £1,200 in respect of each such supply.”.
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