Penalties and interest4
1
Schedule 9ZD to VATA 1994 (distance selling of goods from Northern Ireland: special accounting scheme) is amended as follows.
2
In paragraph 23 (assessments in connection with increase in consideration: modifications)—
a
in sub-paragraph (1)—
i
for “to (4)” substitute “and (3)”
;
ii
for “sections 73 and 76” substitute “section 73”
;
b
omit sub-paragraph (4).
3
In paragraph 24 (assessments: consequential modifications)—
a
in the words before sub-paragraph (a), for “the following provisions” substitute “section 77 (assessments: time limits, etc)”
;
b
omit sub-paragraphs (a) to (c).
4
Omit paragraphs 26 to 30 (default surcharges and interest etc).
5
In paragraph 32 (overpayments: supplementary)—
a
in sub-paragraph (1) omit “, (4C)”;
b
in sub-paragraph (2) omit “, (4C)”.
6
In paragraph 37 (appeals) omit sub-paragraph (1)(e).