Schedule 9ZE; Part 4 Collection etc. of UK VAT (paras 16-30A)

Contents

16. Assessments: general modifications of section 73 [VATA 1994 Sch 9ZE para 16] Section commentary
17. Assessments in connection with increase in consideration: modifications [VATA 1994 Sch 9ZE para 17] Section commentary
18. Assessments: consequential modifications [VATA 1994 Sch 9ZE para 18] Section commentary
19. Deemed amendments of relevant special scheme returns [VATA 1994 Sch 9ZE para 19] Section commentary
20. Interest on VAT: “reckonable date” [VATA 1994 Sch 9ZE para 20] Section commentary
21. Default surcharge: notice of special surcharge period [VATA 1994 Sch 9ZE para 21] Section commentary
22. Further default after service of notice [VATA 1994 Sch 9ZE para 22] Section commentary
23. Default surcharge: exceptions for reasonable excuse etc. [VATA 1994 Sch 9ZE para 23] Section commentary
24. Interest in certain cases of official error [VATA 1994 Sch 9ZE para 24] Section commentary
25. Overpayments [VATA 1994 Sch 9ZE para 25] Section commentary
26. Overpayments: supplementary [VATA 1994 Sch 9ZE para 26] Section commentary
27. Increase or decrease in consideration for a supply [VATA 1994 Sch 9ZE para 27] Section commentary
28. Bad debts [VATA 1994 Sch 9ZE para 28] Section commentary
29. Penalties for errors: disclosure [VATA 1994 Sch 9ZE para 29] Section commentary
30. Set-offs [VATA 1994 Sch 9ZE para 30] Section commentary
30A. Availability of records: participants in a special scheme (other than the IOSS scheme) [VATA 1994 Sch 9ZE para 30A] Section commentary

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