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Finance (No. 2) Act 2017
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VATA 1994U.K.
51U.K.In section 77(4A) of VATA 1994 (cases in which the time allowed for assessment is 20 years), in paragraph (d) after “11A” insert “ or an obligation under paragraph 17(2) or 18(2) of Schedule 17 to FA 2017 ”.
Commencement Information
I1Sch. 17 para. 51 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
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