Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 22 Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 3 Other amendments: Union and non-Union schemes

13 In section 76 (assessment of amounts due by way of penalty, interest or surcharge)—

(a) in subsection (1)(a), for “or 59A,” substitute “, section 59A, paragraph 16F of Schedule 3B or paragraph 26 of Schedule 3BA,”;

(b) after subsection (3) insert—

“(3A) In the case of a surcharge under paragraph 16F of Schedule 3B or paragraph 26 of Schedule 3BA, the assessment under this section is of an amount due in respect of “the relevant period”, that is to say, the tax period (see section 76A) in respect of which the person is in default and in respect of which the surcharge arises.”;

(c) in subsection (5), after each “(3)” insert “or (3A)”.