SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Part II
Assessments
85
(1)
In subsection (1) of section 22 (time limits for assessments)—
(a)
in paragraph (a), after “paragraph 4" there shall be inserted “
or paragraph 4A
”
; and
(b)
after “importation" there shall be inserted “
or acquisition
”
.
(2)
“(a)
in the case of a penalty under section 14B or section 17A above, with the time when facts sufficient in the opinion of the Commissioners to indicate, as the case may be—
(i)
that the statement in question contained a material inaccuracy; or
(ii)
that there had been a default within the meaning of section 17A(1) above,
came to the Commissioners knowledge; and
(b)
in any other case, with the time”.
(3)
In subsection (7) of that section, after “paragraph 4" there shall be inserted “
or sub-paragraph (2)(b) of paragraph 4A
”
.