Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

Assessments of VAT and other payments due U.K.

F1 75 Assessments in cases of acquisitions of certain goods by non-taxable persons. U.K.

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Textual Amendments

F1 S. 75 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 66 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)