Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 1 U.K. Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994 U.K.

67 (1) Section 76 (assessment of amounts due by way of penalty, interest or surcharge) is amended as follows. U.K.

(2) In subsection (1), in paragraph (a), for “, section 59A, paragraph 16F of Schedule 3B or paragraph 26 of Schedule 3BA” substitute “ or 59A ”.

(3) Omit subsection (3A).

(4) In subsection (5), omit “or (3A)” in both places.

(5) Omit subsection (6).

Commencement Information

I1 Sch. 8 para. 67 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)