Extent Information
E1Sch. 13 para. 23 extends to the Isle of Man.
14[F1(1)The provisions of this paragraph have effect in relation to section 59.U.K.
(2)Section 59 shall apply in any case where a person is in default in respect of a prescribed accounting period which has ended before the commencement of this Act, but shall have effect in any case where the last day referred to in subsection (1) of that section falls before 1st October 1993 subject to the following modifications—
(a)for the words “a prescribed accounting period” in subsection (2)(a) there shall be substituted “ any two prescribed accounting periods ”;
(b)with the addition of the following paragraph in subsection (2)—
“(aa)the last day of the later one of those periods falls on or before the first anniversary of the last day of the earlier one; and”;
(c)for the words “period referred to in paragraph (a)” in subsection (2)(b) there shall be substituted “ slater period referred to in paragraph (aa) ”; and
(d)for the words “a default in respect of a prescribed accounting period and that period” in subsection (3) there shall be substituted “ defaults in respect of two prescribed accounting periods and the second of those periods ”.
(3)Section 59 shall have effect, in any case where a person has been served with a surcharge liability notice and that person is in default in respect of a prescribed accounting period because of a failure of the Commissioners to receive a return or an amount of VAT on or before a day falling before 30th September 1993 with the omission of—
(a)subsection (4)(b);
(b)the words in subsection (5) “and for which he has outstanding VAT”; and
(c)subsection (6).]
Textual Amendments
F1Sch. 13 para. 14 omitted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 28; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2