- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/12/2020)
- Gwreiddiol (Fel y'i Deddfwyd)
No versions valid at: 17/12/2020
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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Finance Act 2009.
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Yn ddilys o 31/12/2020
115U.K.The Finance Act 2009 is amended as follows.
116U.K.In section 101 (late payment interest on sums due to HMRC), omit subsections (10) and (11).
117U.K.In section 108 (suspension of penalties during currency of agreement for deferred payment), in the table in subsection (5), in the entry relating to value added tax, omit “ or under paragraph 16F of Schedule 3B, or paragraph 26 of Schedule 3BA, to that Act ”.
118(1)Schedule 55 (penalty for failure to make returns etc) is amended as follows.U.K.
(2)In paragraph 1—
(a)in sub-paragraph (4), in the definition of “filing date”, omit “(or, in the case of a return mentioned in item 7AA or 7AB of the Table, to the tax authorities to whom the return is required to be delivered)”, and
(b)in the table, omit items 7AA and 7AB (returns relating to Schedules 3BA and 3B to the Value Added Tax Act 1994).
(3)In paragraph 13A, in sub-paragraph (1), for “7A to 7B” substitute “ 7A, 7B ”.
119U.K.In paragraph 1 of Schedule 56 (penalty for failure to make payments on time), in the table—
(a)omit items 6BA and 6BB (amounts payable under returns relating to Schedules 3B and 3BA to the Value Added Tax Act 1994), and
(b)omit items 13AA and 13AB (amounts assessed under section 73(1) of the Value Added Tax Act 1994 by virtue of Schedules 3B and 3BA of that Act).
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