Part IV – Administration, collection and enforcement (ss 58-81)

Contents

Section 58 – General provisions relating to the administration and collection of VAT [VATA 1994 s 58] Section commentary
Section 58ZA – International VAT arrangements [VATA 1994 s 58ZA] Section commentary
Section 58A – Disclosure of avoidance schemes [VATA 1994 s 58A] Section commentary
Section 58B – Payment by cheque [VATA 1994 s 58B] Section commentary
Section 59 – The default surcharge [VATA 1994 s 59] Section commentary
Section 59A – Default surcharge: payments on account [VATA 1994 s 59A] Section commentary
Section 59B – Relationship between sections 59 and 59A [VATA 1994 s 59B] Section commentary
Section 60 – VAT evasion: conduct involving dishonesty [VATA 1994 s 60] Section commentary
Section 61 – VAT evasion: liability of directors etc. [VATA 1994 s 61] Section commentary
Section 62 – Incorrect certificates as to zero-rating etc. [VATA 1994 s 62] Section commentary
Section 63 – Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts [VATA 1994 s 63] Section commentary
Section 64 – Repeated misdeclarations [VATA 1994 s 64] Section commentary
Section 65 – Inaccuracies in section 55A statements [VATA 1994 s 65] Section commentary
Section 66 – Failure to submit section 55A statement [VATA 1994 s 66] Section commentary
Section 67 – Failure to notify and unauthorised issue of invoices [VATA 1994 s 67] Section commentary
Section 67A – Breach of controlled goods agreement [VATA 1994 s 67A] Section commentary
Section 68 – Breaches of walking possession agreements [VATA 1994 s 68] Section commentary
Section 69 – Breaches of regulatory provisions [VATA 1994 s 69] Section commentary
Section 69A – Breach of record-keeping requirements etc. in relation to transactions in gold [VATA 1994 s 69A] Section commentary
Section 69B – Breach of record-keeping requirements imposed by directions [VATA 1994 s 69B] Section commentary
Section 69C – Transactions connected with VAT fraud [VATA 1994 s 69C] Section commentary
Section 69D – Penalties under section 69C: officers’ liability [VATA 1994 s 69D] Section commentary
Section 69E – Publication of details of persons liable to penalties under section 69C [VATA 1994 s 69E] Section commentary
Section 70 – Mitigation of penalties under sections 60, 63, 64, 67, 69A and 69C [VATA 1994 s 70] Section commentary
Section 71 – Construction of sections 59 to 70 [VATA 1994 s 71] Section commentary
Section 72 – Offences [VATA 1994 s 72] Section commentary
Section 73 – Failure to make returns etc. [VATA 1994 s 73] Section commentary
Section 74 – Interest on VAT recovered or recoverable by assessment [VATA 1994 s 74] Section commentary
Section 75 – Assessments in cases of acquisitions of certain goods by non-taxable persons [VATA 1994 s 75] Section commentary
Section 76 – Assessment of amounts due by way of penalty, interest or surcharge penalty [VATA 1994 s 76] Section commentary
Section 76A – Section 76: cases involving special accounting schemes [VATA 1994 s 76A] Section commentary
Section 77 – Assessments: time limits and supplementary assessments [VATA 1994 s 77] Section commentary
Section 77ZA – Late payment interest on amounts of VAT due [VATA 1994 s 77ZA] Section commentary
Section 77A – Joint and several liability of traders in supply chain where tax unpaid [vata 1994 s 77a] Section commentary
Section 77B – Joint and several liability: [sellers identified as non-compliant by the Commissioners] [VATA 1994 s 77B] Section commentary
Section 77BA – Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement [VATA 1994 s 77BA] Section commentary
Section 77C – Joint and several liability under section 77B or 77BA: assessments [VATA 1994 s 77C] Section commentary
Section 77D – Joint and several liability under section 77B or 77BA: interest [VATA 1994 s 77D] Section commentary
Section 77E – Display of VAT registration numbers [VATA 1994 s 77E] Section commentary
Section 77F – Exception from liability under section 5A [VATA 1994 s 77F] Section commentary
Section 78 – Interest in certain cases of official error [VATA 1994 s 78] Section commentary
Section 78A – Assessment for interest overpayments [VATA 1994 s 78A] Section commentary
Section 79 – Repayment supplement in respect of certain delayed payments or refunds [VATA 1994 s 79] Section commentary
Section 80 – Credit for, or repayment of, overstated or overpaid VAT [VATA 1994 s 80] Section commentary
Section 80A – Arrangements for reimbursing customers [VATA 1994 s 80A] Section commentary
Section 80B – Assessments of amounts due under section 80A arrangements [VATA 1994 s 80B] Section commentary
Section 80C – Assessed amounts of overpayments etc. deemed to be amounts of VAT [VATA 1994 s 80C] Section commentary
Section 81 – Interest given by way of credit and set-off of credits [VATA 1994 s 81] Section commentary

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