Penalties and interest
4.—(1) Schedule 9ZD to VATA 1994 (distance selling of goods from Northern Ireland: special accounting scheme) is amended as follows.
(2) In paragraph 23 (assessments in connection with increase in consideration: modifications)—
(a)in sub-paragraph (1)—
(i)for “to (4)” substitute “and (3)”;
(ii)for “sections 73 and 76” substitute “section 73”;
(b)omit sub-paragraph (4).
(3) In paragraph 24 (assessments: consequential modifications)—
(a)in the words before sub-paragraph (a), for “the following provisions” substitute “section 77 (assessments: time limits, etc)”;
(b)omit sub-paragraphs (a) to (c).
(4) Omit paragraphs 26 to 30 (default surcharges and interest etc).
(5) In paragraph 32 (overpayments: supplementary)—
(a)in sub-paragraph (1) omit “, (4C)”;
(b)in sub-paragraph (2) omit “, (4C)”.
(6) In paragraph 37 (appeals) omit sub-paragraph (1)(e).