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Value Added Tax Act 1994
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Changes over time for: Section 77D
Version Superseded: 17/12/2020
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[F177DJoint and several liability under section 77B [F2or 77BA]: interestU.K.
(1)If an amount assessed under section 77C is not paid before the end of the period of 30 days beginning with the day on which notice of the assessment is given, the amount assessed carries interest from the day on which the notice of assessment is given until payment.
(2)Interest under this section is payable at the rate applicable under section 197 of the Finance Act 1996.
(3)Where the operator of an online marketplace is liable for interest under this section the Commissioners may assess the amount due and notify it to the operator.
(4)A notice of assessment under this section must specify a date (not later than the date of the notice) to which the interest is calculated.
(5)A further assessment or assessments may be made under this section in respect of any interest accrued after that date.
(6)An amount of interest assessed and notified to the operator of an online marketplace under this section is recoverable as if it were VAT due from the operator (unless, or except to the extent that, the assessment is withdrawn or reduced).
(7)Interest under this section is to be paid without any deduction of income tax.
[F3(8)In this section “online marketplace” and “operator”, in relation to an online marketplace, have the same meaning as in section 77B.]]
Textual Amendments
F1Ss. 77B-77D inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 124(2)
F2Words in s. 77D heading inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(7)(a)
F3S. 77D(8) substituted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(7)(b)
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