SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
PART 6Administration, collection and enforcement
Offences
28
1
Any reference in section 72(1) or (8) (offences)—
a
to the evasion of VAT includes a reference to the obtaining of a refund under regulations made under paragraph 5(4) or under paragraph F218A or 19, and
b
to the amount of VAT, in relation to such a refund, is to be construed as a reference to the amount falsely claimed by way of refund.
2
Subsection (5) of section 72 applies to a claim for a refund under regulations made under paragraph 5(4) or under paragraph F318A or 19 as it applies to a claim for a refund under the provisions mentioned in paragraph (a) of that subsection.
3
Subsection (10) of that section applies where a person has reason to believe that NI acquisition VAT has been or will be evaded as it applies where a person has reason to believe that VAT on the supply of goods or services has been or will be evaded.
Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9