SCHEDULES

F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

Annotations:
Amendments (Textual)
F1

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

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 ”.