SCHEDULES

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

PART 5Collection of non-UK VAT

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).