SCHEDULES
I1SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
F1Part II
Sch. 3 Pt. II repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 102(1), Sch. 15
Assessments
I284
1
In subsection (1) of section 21 (assessment to penalty), for “17", in each place where it occurs, there shall be substituted “
17A
”
.
2
After subsection (4) of that section there shall be inserted the following subsection—
4A
An assessment to a penalty under section 15 above by virtue of subsection (1)(aa) of that section may be combined with an assessment under paragraph 4A of Schedule 7 to the principal Act and the two assessments notified together but the amount of the penalty shall be separately identified in the notice.
3
In subsection (5) of that section (notice of assessment while penalty period continuing), after “section 17" there shall be inserted “
or section 17A
”
.
4
In subsection (6) of that section (remedying of failure etc. after assessment)—
a
after the words “section 17", in the first place where they occur, there shall be inserted “
or section 17A
”
;
b
in paragraph (a), for “falling within section 17(1) above" there shall be substituted “
or default falling within section 17(1) or section 17A(1) above
”
; and
c
in the words after paragraph (b), after “section 17" there shall be inserted “
section 17A
”
.
I385
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
In subsection (2) of that section, after “beginning" there shall be inserted—
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
”
.
I486
In section 33(5)(a) (interpretation and construction of Chapter II), for “17" there shall be substituted “
17A
”
.
Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).