SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)

PART 5Collection of F2...UK VAT

Annotations:
Amendments (Textual)

Assessments: consequential modifications

24

References to prescribed accounting periods in the following provisions are to be read in accordance with the modifications made by paragraphs 22 and 23—

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 (assessments: time limits etc).