SCHEDULES
SCHEDULE 19Deferring VAT payment by reason of the coronavirus emergency
Power to agree to further defer payment
2
1
The Commissioners (having agreed that payment of relevant VAT sums may be deferred until 31 March 2021) may—
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.