Part 5 – Collection of UK VAT (paras 22-36)

Contents

22. Assessments: general modifications of section 73 [VATA 1994 Sch 9ZD para 22] Section commentary
23. Assessments in connection with increase in consideration: modifications [VATA 1994 Sch 9ZD para 23] Section commentary
24. Assessments: consequential modifications [VATA 1994 Sch 9ZD para 24] Section commentary
25. Deemed amendments of returns [VATA 1994 Sch 9ZD para 25] Section commentary
26. Interest on VAT: “reckonable date” [VATA 1994 Sch 9ZD para 26] Section commentary
27. Default surcharge: notice of special surcharge period [VATA 1994 Sch 9ZD para 27] Section commentary
28. Further default after service of notice [VATA 1994 Sch 9ZD para 28] Section commentary
29. Default surcharge: exceptions for reasonable excuse etc. [VATA 1994 Sch 9ZD para 29] Section commentary
30. Interest in certain cases of official error [VATA 1994 Sch 9ZD para 30] Section commentary
31. Overpayments [VATA 1994 Sch 9ZD para 31] Section commentary
32. Overpayments: supplementary [VATA 1994 Sch 9ZD para 32] Section commentary
33. Increase or decrease in consideration for a supply: cases outside Article 61 of the Implementing Regulation [VATA 1994 Sch 9ZD para 33] Section commentary
34. Bad debts [VATA 1994 Sch 9ZD para 34] Section commentary
35. Penalties for errors: disclosure [VATA 1994 Sch 9ZD para 35] Section commentary
36. Set-offs [VATA 1994 Sch 9ZD para 36] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member