SCHEDULES

SCHEDULE 8VAT amendments connected with withdrawal from EU

PART 1Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994

I167

1

Section 76 (assessment of amounts due by way of penalty, interest or surcharge) is amended as follows.

2

In subsection (1), in paragraph (a), for “, section 59A, paragraph 16F of Schedule 3B or paragraph 26 of Schedule 3BA” substitute “ or 59A ”.

3

Omit subsection (3A).

4

In subsection (5), omit “or (3A)” in both places.

5

Omit subsection (6).