SCHEDULES
SCHEDULE 8VAT amendments connected with withdrawal from EU
PART 1Amendments of Value Added Tax Act 1994
Amendment of the Value Added Tax Act 1994
I167
1
Section 76 (assessment of amounts due by way of penalty, interest or surcharge) is amended as follows.
2
In subsection (1), in paragraph (a), for “, section 59A, paragraph 16F of Schedule 3B or paragraph 26 of Schedule 3BA” substitute “
or 59A
”
.
3
Omit subsection (3A).
4
In subsection (5), omit “or (3A)” in both places.
5
Omit subsection (6).