Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZA U.K. VAT on acquisitions in Northern Ireland from member States

Textual Amendments

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 6 U.K. Administration, collection and enforcement

Assessment of amounts due U.K.

32 U.K. 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 ”.]