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Value Added Tax Act 1994
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Rhagor o Adnoddau
Changes over time for: Section 77C
Version Superseded: 15/03/2018
Alternative versions:
- 15/09/2016- Amendment
- 15/09/2016
Point in time - 15/03/2018- Amendment
- 17/12/2020- Amendment
- 31/12/2020- Amendment
Status:
Point in time view as at 15/09/2016. This version of this provision has been superseded.
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[F177CJoint and several liability under section 77B: assessmentsU.K.
(1)The Commissioners may assess the amount of VAT due from the operator of an online marketplace by virtue of section 77B to the best of their judgment and notify it to the operator.
(2)Subject to subsections (3) to (6), an assessment may be made for such period or periods as the Commissioners consider appropriate.
(3)An assessment for any month may not be made after the end of—
(a)2 years after the end of that month, or
(b)(if later) one year after evidence of facts, sufficient in the opinion of the Commissioners to justify the making of an assessment for that month, comes to their knowledge.
(4)Subsection (5) applies if, after the Commissioners have made an assessment for a period, evidence of facts sufficient in the opinion of the Commissioners to justify the making of a further assessment for that period comes to their knowledge.
(5)The Commissioners may, no later than one year after that evidence comes to their knowledge, make a further assessment for that period (subject to subsection (6)).
(6)An assessment or further assessment for a month may not be made more than 4 years after the end of the month.
(7)An amount which has been assessed and notified to a person under this section is deemed to be an amount of VAT due from the person and may be recovered accordingly (unless, or except to the extent that, the assessment is subsequently withdrawn or reduced).
(8)Subsection (7) is subject to the provisions of this Act as to appeals.
(9)Expressions used in this section and in section 77B have the same meaning in this section as in section 77B.]
Textual Amendments
F1Ss. 77B-77D inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 124(2)
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