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Finance (No. 2) Act 2010
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- UK Public General Acts
- 2010 c. 31
- SCHEDULE 2
- Part 5
- Person ceasing to be...
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Person ceasing to be taxable person before supplementary charge dueU.K.
20(1)This paragraph applies if, on the date on which a supplementary charge under this Schedule becomes due (“the due date”), the person who is liable to pay the charge under paragraph 16 is not a taxable person.U.K.
(2)The supplementary charge must be accounted for by that person in accordance with VATA 1994 (and regulations made under that Act) as if it were VAT due in the last period for which the person was required to make a return by or under VATA 1994.
(3)If an amount assessed as due by way of supplementary charge under this Schedule would (in the absence of this sub-paragraph) carry interest from a date earlier than the due date, it is to be treated as only carrying interest from the due date.
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