SCHEDULES
SCHEDULE 19Deferring VAT payment by reason of the coronavirus emergency
Definitions
1
In this Schedule—
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“HMRC” means Her Majesty's Revenue and Customs;
“relevant VAT sum” means a sum to meet all or part of a liability described in article 5 of the Finance Act 2008, Section 135 (Coronavirus) Order 2020 (S.I. 2020/934).