33 Interpretation and construction of Chapter II.U.K.
(1)In this Chapter “the principal Act” means the M1Value Added Tax Act 1983.
(2)For the purpose of any provision of this Chapter which refers to a reasonable excuse for any conduct,—
(a)an insufficiency of funds to pay any tax due is not a reasonable excuse; and
(b)where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any dilatoriness or inaccuracy on the part of the person relied upon is a reasonable excuse.
(3)In relation to a prescribed accounting period, any reference in this Chapter to credit for input tax includes a reference to any sum which, in a return for that period, is claimed as a deduction from tax due.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(5)This Chapter shall be construed as one with the principal Act except that—
(a)references in section 39(9) of that Act (application of certain provisions to offences and penalties) to penalties do not include references to penalties under sections 13 to [F217A] above; and
(b)section 45 of that Act (orders, rules and regulations) does not apply in relation to orders under any provision of this Chapter.
Textual Amendments
F1S. 33(4) repealed by Finance Act 1988 (c. 39, SIF 40:2), s. 148, Sch. 14 Pt. III
F2Words in s. 33(5)(a) substituted (1.12.1992 for certain purposes and 1.1.1993 insofar as not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. II para. 86; S.I. 1992/2979, art.4, Sch. Pt. II and S.I. 1992/3261, art.3, Sch.
Marginal Citations