Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 19 U.K. Deferring VAT payment by reason of the coronavirus emergency

Definitions U.K.

1 U.K. In this Schedule—

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “HMRC” means Her Majesty's Revenue and Customs;

• “relevant VAT sum” means a sum to meet all or part of a liability described in article 5 of the Finance Act 2008, Section 135 (Coronavirus) Order 2020 (S.I. 2020/934).