
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Power to agree to further defer payment


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Power to agree to further defer payment.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Power to agree to further defer paymentU.K.
2(1)The Commissioners (having agreed that payment of relevant VAT sums may be deferred until 31 March 2021) may—U.K.
(a)agree that payment of a relevant VAT sum may be further deferred, and
(b)make such arrangements as they consider appropriate for persons to pay relevant VAT sums.
(2)The period for which payment is further deferred under sub-paragraph (1) may be different for different cases.
(3)Arrangements made under sub-paragraph (1) may, among other things—
(a)require that, in order to participate in the arrangements, a person must meet specified conditions,
(b)require or enable a sum to be paid in instalments, including instalments of different amounts, and
(c)make different provision for different cases.
(4)Nothing in sub-paragraphs (1) to (3) affects the powers otherwise available to the Commissioners in connection with the collection and management of relevant VAT sums or other sums.
Back to top