SCHEDULES
F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
PART 6Administration, collection and enforcement
Assessment of amounts due
32
Section 77 (time limits and supplementary assessments) has effect as if—
a
in subsection (1), in the words before paragraph (a), after “or 76” there were inserted “
or paragraph 31 of Schedule 9ZA
”
;
b
in paragraph (a) of that subsection, after “importation” there were inserted “
or acquisition
”
;
c
in subsection (4), after “importation” there were inserted “
, acquisition
”
;
d
in subsection (4C) after paragraph (a) there were inserted—
aza
paragraph 40 or 44(2) of Schedule 9ZA,
azb
paragraph 50 of that Schedule,
azc
regulations under paragraph 73(4) of that Schedule,
e
in subsection (6), after “73(6)(b)” there were inserted “
or paragraph 31(2)(b) of Schedule 9ZA
”
.
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