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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- SCHEDULE 3
- Paragraph 10
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10In section 73 of the Value Added Tax Act 1994 the following subsections shall be added after subsection (7)—
“(7A)Where a fiscal warehousekeeper has failed to pay VAT required by the Commissioners under section 18E(2), the Commissioners may assess to the best of their judgment the amount of that VAT due from him and notify it to him.
(7B)Where it appears to the Commissioners that goods have been removed from a warehouse or fiscal warehouse without payment of the VAT payable under section 18(4) or section 18D on that removal, they may assess to the best of their judgment the amount of VAT due from the person removing the goods or other person liable and notify it to him.”
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