- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
20(1)FA 2009 is amended as follows.
(2)In section 101 (late payment interest on sums due to HMRC), after subsection (9) insert—
“(10)The reference in subsection (1) to amounts payable to HMRC includes—
(a)amounts of UK VAT payable under a non-UK special scheme;
(b)amounts of UK VAT payable under a special scheme;
and references in Schedule 53 to amounts due or payable to HMRC are to be read accordingly.
(11)In subsection (10)—
(a)expressions used in paragraph (a) have the meaning given by paragraph 23(1) of Schedule 3B to VATA 1994 (non-Union scheme);
(b)expressions used in paragraph (b) have the meaning given by paragraph 38(1) of Schedule 3BA to VATA 1994 (Union scheme).”
(3)In section 108 (suspension of penalties during currency of agreement for deferred payment), in the Table in subsection (5), in the entry relating to value added tax, in the second column, after “1994” insert, “or under paragraph 16F of Schedule 3B, or paragraph 26 of Schedule 3BA, to that Act”.
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