http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2016-09-15 Part II Value Added Tax Miscellaneous Repayment supplement.20For section 20 of the Finance Act 1985 there shall be substituted— Repayment supplement in respect of certain delayed payments or refunds.201In any case where—aa person is entitled to a payment under section 14(5) of the principal Act, orba body which is registered and to which section 20 of that Act applies is entitled to a refund under that section,and the conditions mentioned in subsection (2) below are satisfied, the amount which, apart from this section, would be due by way of that payment or refund shall be increased by the addition of a supplement equal to 5 per cent. of that amount or £30, whichever is the greater.2The said conditions are—athat the requisite return or claim is received by the Commissioners not later than one month after the last day on which it is required to be furnished or made, andbthat a written instruction directing the making of the payment or refund is not issued by the Commissioners within the period of thirty days beginning on the date of the receipt by the Commissioners of that return or claim, andcthat the amount shown on that return or claim as due by way of payment or refund does not exceed the payment or refund which was in fact due by more than 5 per cent. of that payment or refund or £250, whichever is the greater.3Regulations may provide that, in computing the period of thirty days referred to in subsection (2)(b) above, there shall be left out of account periods determined in accordance with the regulations and referable to—athe raising and answering of any reasonable inquiry relating to the requisite return or claim,bthe correction by the Commissioners of any errors or omissions in that return or claim, andcin the case of a payment, the following matters, namely—iany such continuing failure to submit returns as is referred to in section 14(7) of the principal Act, andiicompliance with any such condition as is referred to in paragraph 5(1) of Schedule 7 to that Act (production of documents or giving of security as a condition of payment).4Except for the purpose of determining the amount of the supplement—aa supplement paid to any person under subsection (1)(a) above shall be treated as an amount due to him by way of credit under section 14(5) of the principal Act, andba supplement paid to any body under subsection (1)(b) above shall be treated as an amount due to it by way of refund under section 20 of that Act.5In this section “requisite return or claim” means—ain relation to a payment, the return for the prescribed accounting period concerned which is required to be furnished in accordance with regulations under the principal Act, andbin relation to a refund, the claim for that refund which is required to be made in accordance with the Commissioners’ determination under section 20 of that Act.6Subsection (1)(a) above shall have effect with respect to any prescribed accounting period ending, and subsection (1)(b) above shall have effect with respect to any claim made, on or after such day as the Treasury may by order made by statutory instrument appoint.7If the Treasury by order made by statutory instrument so direct, any period specified in the order shall be disregarded for the purpose of calculating the period of thirty days referred to in subsection (2)(b) above. Set-off of credits.211In any case whereaan amount is due from the Commissioners to any person under the Value Added Tax Act 1983 or Chapter II of Part I of the Finance Act 1985; andbthat person is liable to pay a sum by way of tax, penalty, interest or surcharge,the amount referred to in paragraph (a) above shall be set against the sum referred to in paragraph (b) above and, accordingly, to the extent of the set-off, the obligations of the Commissioners and the person concerned shall be discharged.2Subsection (1) above shall not apply in the case of any such amount as is mentioned in paragraph (a) of that subsection where that amount became due to the person in question—aat a time when that person’s estate was vested in any other person as that person’s trustee in bankruptcy;bat a time when that person’s estate was vested in any other person as that person’s interim trustee or permanent trustee;cat a time, other than a time before the appointment of a liquidator, when that person was being wound up, either voluntarily or by the court;dat a time when an administration order was in force in relation to that person;eat a time when there was an administrative receiver of that person;fat a time when—ia voluntary arrangement approved in accordance with Part I or VIII of the Insolvency Act 1986, or Part II or Chapter II of Part VIII of the Insolvency (Northern Ireland) Order 1989, oriia deed of arrangement registered in accordance with the Deeds of Arrangement Act 1914 or Chapter I of Part VIII of that Order of 1989,was in force in relation to that person; orgat a time when that person’s estate was vested in any other person as that person’s trustee under a trust deed.3In subsection (2) above—aadministration order” means an administration order under Part II of the Insolvency Act 1986 or an administration order within the meaning of Article 5(1) of the Insolvency (Northern Ireland) Order 1989;badministrative receiver” means an administrative receiver within the meaning of section 251 of that Act of 1986 or Article 5(1) of that Order of 1989; andcinterim trustee”, “permanent trustee” and “trust deed” have the same meanings as in the Bankruptcy (Scotland) Act 1985. Invoices provided by recipients of goods or services.22Where—aa taxable person (in this section referred to as “the recipient”) provides a document to himself which purports to be an invoice in respect of a taxable supply of goods or services to him by another taxable person; andbthat document understates the tax chargeable on the supply,the Commissioners may, by notice served on the recipient and on the supplier, elect that the amount of tax understated by the document shall be regarded for all purposes as tax due from the recipient and not from the supplier.Pt. II (ss. 13-22) repealed (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, ss. 100(2), 101(1), Sch. 151985 c. 54. S. 21 restricted (19.8.1992) by S.I. 1992/1844, reg. 7(4).S. 21 renumbered as s. 21(1) (3.5.1994 with effect on 10.5.1994 in relation to amounts mentioned in (1)(a) of this section) by 1994 c. 9, s. 47(1); S.I. 1994/1253, art. 21983 c. 55. 1985 c. 54. S. 21(2)(3) inserted (3.5.1994 with effect on 10.5.1994 in relation to amounts mentioned in (1)(a) of this section) by 1994 c. 9, s. 47(1); S.I. 1994/1253, art. 2
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39" NumberOfProvisions="358" RestrictEndDate="2016-10-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2016-09-15" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2016-09-15</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1988/39/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1988/39/2016-09-15" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1988/39/introduction/2016-09-15" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1988/39/body/2016-09-15" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1988/39/schedules/2016-09-15" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1988/39/contents/2016-09-15" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/1994-05-03" title="1994-05-03"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/1994-09-01" title="1994-09-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/2016-09-15" title="Part II"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/civil-penalties/2016-09-15" title="Crossheading; Part II Crossheading; Civil penalties"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/part/I/crossheading/management/2016-09-15" title="Crossheading; Part I Crossheading; Management"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs/2016-09-15" title="Crossheading; Part III Chapter I Crossheading; Tax rates and personal reliefs"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/tax-rates-and-personal-reliefs/2016-09-15" title="Crossheading; Part III Chapter I Crossheading; Tax rates and personal reliefs"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="359"/>
<ukm:BodyParagraphs Value="168"/>
<ukm:ScheduleParagraphs Value="191"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/body/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/body" NumberOfProvisions="168" RestrictStartDate="2013-01-31">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/II/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/II" NumberOfProvisions="23" RestrictExtent="E+W+S+N.I." id="part-II" RestrictStartDate="1994-09-01">
<Number>
<CommentaryRef Ref="c13526431"/>
Part II
</Number>
<Title> Value Added Tax</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/II/crossheading/miscellaneous/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/II/crossheading/miscellaneous" NumberOfProvisions="4" RestrictExtent="E+W+S+N.I." RestrictEndDate="1994-09-01" Match="false" id="part-II-crossheading-miscellaneous">
<Title> Miscellaneous</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictEndDate="1994-09-01" Match="false">
<Title> Repayment supplement.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/20/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/20" id="section-20">
<Pnumber>20</Pnumber>
<P1para>
<Text>
For section 20 of the
<CommentaryRef Ref="c13526551"/>
Finance Act 1985 there shall be substituted—
</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P1group>
<Title> Repayment supplement in respect of certain delayed payments or refunds.</Title>
<P1>
<Pnumber>20</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>In any case where—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>a person is entitled to a payment under section 14(5) of the principal Act, or</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>a body which is registered and to which section 20 of that Act applies is entitled to a refund under that section,</Text>
</P3para>
</P3>
<Text>and the conditions mentioned in subsection (2) below are satisfied, the amount which, apart from this section, would be due by way of that payment or refund shall be increased by the addition of a supplement equal to 5 per cent. of that amount or £30, whichever is the greater.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The said conditions are—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>that the requisite return or claim is received by the Commissioners not later than one month after the last day on which it is required to be furnished or made, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>that a written instruction directing the making of the payment or refund is not issued by the Commissioners within the period of thirty days beginning on the date of the receipt by the Commissioners of that return or claim, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>that the amount shown on that return or claim as due by way of payment or refund does not exceed the payment or refund which was in fact due by more than 5 per cent. of that payment or refund or £250, whichever is the greater.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>3</Pnumber>
<P2para>
<Text>Regulations may provide that, in computing the period of thirty days referred to in subsection (2)(b) above, there shall be left out of account periods determined in accordance with the regulations and referable to—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the raising and answering of any reasonable inquiry relating to the requisite return or claim,</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the correction by the Commissioners of any errors or omissions in that return or claim, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>in the case of a payment, the following matters, namely—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>any such continuing failure to submit returns as is referred to in section 14(7) of the principal Act, and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>compliance with any such condition as is referred to in paragraph 5(1) of Schedule 7 to that Act (production of documents or giving of security as a condition of payment).</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>Except for the purpose of determining the amount of the supplement—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>a supplement paid to any person under subsection (1)(a) above shall be treated as an amount due to him by way of credit under section 14(5) of the principal Act, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>a supplement paid to any body under subsection (1)(b) above shall be treated as an amount due to it by way of refund under section 20 of that Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>5</Pnumber>
<P2para>
<Text>
In this section “
<Term>requisite return or claim</Term>
” means—
</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>in relation to a payment, the return for the prescribed accounting period concerned which is required to be furnished in accordance with regulations under the principal Act, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>in relation to a refund, the claim for that refund which is required to be made in accordance with the Commissioners’ determination under section 20 of that Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>6</Pnumber>
<P2para>
<Text>Subsection (1)(a) above shall have effect with respect to any prescribed accounting period ending, and subsection (1)(b) above shall have effect with respect to any claim made, on or after such day as the Treasury may by order made by statutory instrument appoint.</Text>
</P2para>
</P2>
<P2>
<Pnumber>7</Pnumber>
<P2para>
<Text>If the Treasury by order made by statutory instrument so direct, any period specified in the order shall be disregarded for the purpose of calculating the period of thirty days referred to in subsection (2)(b) above.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</BlockAmendment>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1994-05-03" RestrictEndDate="1994-09-01" Match="false">
<Title> Set-off of credits.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21" id="section-21">
<Pnumber>
<CommentaryRef Ref="c13526591"/>
21
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/1/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/1" id="section-21-1">
<Pnumber>
<Addition ChangeId="d29p23353" CommentaryRef="c13526601">1</Addition>
</Pnumber>
<P2para>
<Text>In any case where</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/1/a/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/1/a" id="section-21-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
an amount is due from the Commissioners to any person under the
<CommentaryRef Ref="c13526611"/>
Value Added Tax Act 1983 or Chapter
<Acronym Expansion="2">II</Acronym>
of Part I of the
<CommentaryRef Ref="c13526621"/>
Finance Act 1985; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/1/b/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/1/b" id="section-21-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that person is liable to pay a sum by way of tax, penalty, interest or surcharge,</Text>
</P3para>
</P3>
<Text>the amount referred to in paragraph (a) above shall be set against the sum referred to in paragraph (b) above and, accordingly, to the extent of the set-off, the obligations of the Commissioners and the person concerned shall be discharged.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2" id="section-21-2">
<Pnumber>
<Addition ChangeId="d29p23378">
<CommentaryRef Ref="c13526631"/>
2
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p23378">Subsection (1) above shall not apply in the case of any such amount as is mentioned in paragraph (a) of that subsection where that amount became due to the person in question—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/a/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/a" id="section-21-2-a">
<Pnumber>
<Addition ChangeId="d29p23378">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378">at a time when that person’s estate was vested in any other person as that person’s trustee in bankruptcy;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/b/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/b" id="section-21-2-b">
<Pnumber>
<Addition ChangeId="d29p23378">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378">at a time when that person’s estate was vested in any other person as that person’s interim trustee or permanent trustee;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/c/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/c" id="section-21-2-c">
<Pnumber>
<Addition ChangeId="d29p23378">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378">at a time, other than a time before the appointment of a liquidator, when that person was being wound up, either voluntarily or by the court;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/d/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/d" id="section-21-2-d">
<Pnumber>
<Addition ChangeId="d29p23378">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378">at a time when an administration order was in force in relation to that person;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/e/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/e" id="section-21-2-e">
<Pnumber>
<Addition ChangeId="d29p23378">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378">at a time when there was an administrative receiver of that person;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/f/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/f" id="section-21-2-f">
<Pnumber>
<Addition ChangeId="d29p23378">f</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378">at a time when—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/f/i/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/f/i" id="section-21-2-f-i">
<Pnumber>
<Addition ChangeId="d29p23378">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p23378">
a voluntary arrangement approved in accordance with Part I or
<Acronym Expansion="8">VIII</Acronym>
of the Insolvency Act 1986, or Part II or Chapter II of Part VIII of the Insolvency (Northern Ireland) Order 1989, or
</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/f/ii/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/f/ii" id="section-21-2-f-ii">
<Pnumber>
<Addition ChangeId="d29p23378">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p23378">a deed of arrangement registered in accordance with the Deeds of Arrangement Act 1914 or Chapter I of Part VIII of that Order of 1989,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="d29p23378">was in force in relation to that person; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/2/g/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/g" id="section-21-2-g">
<Pnumber>
<Addition ChangeId="d29p23378">g</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378">at a time when that person’s estate was vested in any other person as that person’s trustee under a trust deed.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/3/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/3" id="section-21-3">
<Pnumber>
<Addition ChangeId="d29p23378">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p23378">In subsection (2) above—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/3/a/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/3/a" id="section-21-3-a">
<Pnumber>
<Addition ChangeId="d29p23378">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378"></Addition>
<Term id="term-administration-order">
<Addition ChangeId="d29p23378">administration order</Addition>
</Term>
<Addition ChangeId="d29p23378">” means an administration order under Part II of the Insolvency Act 1986 or an administration order within the meaning of Article 5(1) of the Insolvency (Northern Ireland) Order 1989;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/3/b/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/3/b" id="section-21-3-b">
<Pnumber>
<Addition ChangeId="d29p23378">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378"></Addition>
<Term id="term-administrative-receiver">
<Addition ChangeId="d29p23378">administrative receiver</Addition>
</Term>
<Addition ChangeId="d29p23378">” means an administrative receiver within the meaning of section 251 of that Act of 1986 or Article 5(1) of that Order of 1989; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/21/3/c/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/3/c" id="section-21-3-c">
<Pnumber>
<Addition ChangeId="d29p23378">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p23378"></Addition>
<Term id="term-interim-trustee">
<Addition ChangeId="d29p23378">interim trustee</Addition>
</Term>
<Addition ChangeId="d29p23378">”, “</Addition>
<Term id="term-permanent-trustee">
<Addition ChangeId="d29p23378">permanent trustee</Addition>
</Term>
<Addition ChangeId="d29p23378">” and “</Addition>
<Term id="term-trust-deed">
<Addition ChangeId="d29p23378">trust deed</Addition>
</Term>
<Addition ChangeId="d29p23378">” have the same meanings as in the Bankruptcy (Scotland) Act 1985.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictEndDate="1994-09-01" Match="false">
<Title> Invoices provided by recipients of goods or services.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/22/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/22" id="section-22">
<Pnumber>22</Pnumber>
<P1para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/22/a/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/22/a" id="section-22-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a taxable person (in this section referred to as “
<Term id="term-the-recipient">the recipient</Term>
”) provides a document to himself which purports to be an invoice in respect of a taxable supply of goods or services to him by another taxable person; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/22/b/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/22/b" id="section-22-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that document understates the tax chargeable on the supply,</Text>
</P3para>
</P3>
<Text>the Commissioners may, by notice served on the recipient and on the supplier, elect that the amount of tax understated by the document shall be regarded for all purposes as tax due from the recipient and not from the supplier.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c13526431" Type="F">
<Para>
<Text>
<CitationSubRef id="c00052" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/II" SectionRef="part-II">Pt. II</CitationSubRef>
(ss. 13-22) repealed (1.9.1994 with effect as mentioned in s. 101(1)) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c00053" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef id="c00054" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/2" CitationRef="c00053" SectionRef="section-100-2">ss. 100(2)</CitationSubRef>
,
<CitationSubRef id="c00055" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1" CitationRef="c00053" SectionRef="section-101-1">101(1)</CitationSubRef>
,
<CitationSubRef id="c00056" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/15" Operative="true" CitationRef="c00053" SectionRef="schedule-15">Sch. 15</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c13526551" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c01725" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54">1985 c. 54</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13526591" Type="C">
<Para>
<Text>
<CitationSubRef id="c01731" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21" SectionRef="section-21">S. 21</CitationSubRef>
restricted (19.8.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/1844" id="c01732" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="1844">S.I. 1992/1844</Citation>
,
<CitationSubRef id="c01733" URI="http://www.legislation.gov.uk/id/uksi/1992/1844/regulation/7/4" Operative="true" CitationRef="c01732" SectionRef="regulation-7-4">reg. 7(4)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13526601" Type="F">
<Para>
<Text>
<CitationSubRef id="c01734" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21" SectionRef="section-21">S. 21</CitationSubRef>
renumbered as s. 21(1) (3.5.1994 with effect on 10.5.1994 in relation to amounts mentioned in (1)(a) of this section) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c01735" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c01736" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/47/1" Operative="true" CitationRef="c01735" SectionRef="section-47-1">s. 47(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1253" id="c01737" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1253">S.I. 1994/1253</Citation>
,
<CitationSubRef id="c01738" URI="http://www.legislation.gov.uk/id/uksi/1994/1253/article/2" Operative="true" CitationRef="c01737" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c13526611" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/55" id="c01739" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="55">1983 c. 55</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13526621" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c01740" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54">1985 c. 54</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13526631" Type="F">
<Para>
<Text>
<CitationSubRef id="c01741" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/21/2/3" SectionRef="section-21-2-3">S. 21(2)(3)</CitationSubRef>
inserted (3.5.1994 with effect on 10.5.1994 in relation to amounts mentioned in (1)(a) of this section) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c01742" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c01743" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/47/1" Operative="true" CitationRef="c01742" SectionRef="section-47-1">s. 47(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1253" id="c01744" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1253">S.I. 1994/1253</Citation>
,
<CitationSubRef id="c01745" URI="http://www.legislation.gov.uk/id/uksi/1994/1253/article/2" Operative="true" CitationRef="c01744" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>