Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

Assessments of VAT and other payments due U.K.

F1 76A Section 76: cases involving special accounting schemes U.K.

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Textual Amendments

F1 S. 76A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 68 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)