Chwilio Deddfwriaeth

Chwiliad Uwch

Value Added Tax Act 1994

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

71Construction of sections 59 to 70

(1)For the purpose of any provision of sections 59 to 70 which refers to a reasonable excuse for any conduct—

(a)an insufficiency of funds to pay any VAT 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.

(2)In relation to a prescribed accounting period, any reference in sections 59 to 69 to credit for input tax includes a reference to any sum which, in a return for that period, is claimed as a deduction from VAT due.

Yn ôl i’r brig

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