[F132U.K.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 ”.]
Textual Amendments
F1Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9