Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3BA U.K. Electronic, telecommunication and broadcasting services: Union scheme

Textual Amendments

F1 Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

PART 4 U.K. Persons registered under non-UK special schemes

Assessments: consequential modifications U.K.

22 U.K. 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).]