SCHEDULES

F1SCHEDULE 3BElectronic, telecommunication and broadcasting services: non-union scheme

F2PART 3Special schemes: collection etc of UKVAT

Assessments: consequential modifications

16B

References to prescribed accounting periods in the following provisions are to be read in accordance with the modifications made by paragraphs 16 and 16A—

(a)

section 74 (interest on VAT recovered or recoverable by assessment);

(b)

section 76 (assessment of amounts due by way of penalty, interest or surcharge);

(c)

section 77 (assessment: time limits).