SCHEDULES

F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

PART 6Administration, collection and enforcement

Assessment of amounts due

32

Section 77 (time limits and supplementary assessments) has effect as if—

(a)

in subsection (1), in the words before paragraph (a), after “or 76” there were inserted “ or paragraph 31 of Schedule 9ZA ”;

(b)

in paragraph (a) of that subsection, after “importation” there were inserted “ or acquisition ”;

(c)

in subsection (4), after “importation” there were inserted “ , acquisition ”;

(d)

in subsection (4C) after paragraph (a) there were inserted—

“(aza)

paragraph 40 or 44(2) of Schedule 9ZA,

(azb)

paragraph 50 of that Schedule,

(azc)

regulations under paragraph 73(4) of that Schedule,”;

(e)

in subsection (6), after “73(6)(b)” there were inserted “ or paragraph 31(2)(b) of Schedule 9ZA ”.