Introductory Text1.Citation and interpretation2.Appointed days3.Transitional provisions and savings4.Paragraph 34 is disregarded— (a) where, for the purposes of.5.Paragraph 35 is disregarded where, for the purposes of a.6.Paragraph 36 is disregarded where, for the purposes of section.7.Section 36(1A)(b) and (c) of TMA 1970 (fraudulent and negligent.8.Paragraph 46(2A)(b) and (c) of Schedule 18 to the Finance.9.Section 77(4A)(c) and (d) of VATA 1994 (value added tax:.10.(1) This article applies where an event specified in paragraph.SignatureExplanatory Note