SCHEDULES
SCHEDULE 9ZD

Distance selling of goods from Northern Ireland: special accounting scheme
PART 5

Collection of ...UK VAT

Assessments in connection with increase in consideration: modifications
23
1
Sub-paragraphs (2) to (4) make modifications of sections 73 and 76 which—
a
have effect for the purposes of this Schedule, and
b
are in addition to any other modifications of those sections made by this Schedule.
2
Section 73 has effect as if, after subsection (3), there were inserted—
3A
Where a person has failed to make an amendment or notification that the person is required to make under paragraph 33 of Schedule 9ZD in respect of an increase in the consideration for a UK supply (as defined in paragraph 33(7)), the Commissioners may assess the amount of VAT due from the person as a result of the increase to the best of their judgement and notify it to the person.
3B
An assessment under subsection (3A)—
a
is of VAT due for the tax period mentioned in paragraph 33(1)(a) of Schedule 9ZD;
b
must be made within the time limits provided for in section 77, and must not be made after the end of the period of—
i
2 years after the end of the tax period referred to in paragraph 33(1)(a) of Schedule 9ZD, or if later,
ii
one year after evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes to their knowledge.
3C
Subject to section 77, where further evidence such as is mentioned in subsection (3B)(b)(ii) comes to the Commissioners' knowledge after they have made an assessment under subsection (3A), another assessment may be made under that subsection, in addition to any earlier assessment.
3
The reference in section 73(9) to subsection (1) of that section is taken to include a reference to section 73(3A) (treated as inserted by sub-paragraph (2)).
4
Section 76 (assessment of amounts due by way of penalty, interest or surcharge) is to be read as if the reference in subsection (5) of that section to section 73(1) included a reference to section 73(3A) (treated as inserted by sub-paragraph (2)).
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 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); S.I. 2024/130, regs. 3, 4
Word in Sch. 9ZD Pt. 5 heading omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 7