SCHEDULES

F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme

PART 4Persons registered under non-UK special schemes

Assessments: consequential modifications

22

References to prescribed accounting periods in the following provisions are to be read in accordance with the modifications made by paragraphs 20 and 21—

(a)

section 74 (interest on VAT recovered or recoverable by assessment);

(b)

section 76 (assessment of amounts due by way of penalty, interest or surcharge);

(c)

section 77 (assessment: time limits).