# The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016, Paragraph 12: Value Added Tax Act 1994

Extent: E+W+S+N.I.

(1) The Value Added Tax Act 1994 is amended as follows.
(2) In section 73 (failure to make returns etc.), in each of subsections (5) and (10), for “interim or permanent trustee” substitute “trustee in sequestration”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In section 76(10) (assessment of amounts due by way of penalty, interest or surcharge), for “interim or permanent trustee” substitute “trustee in sequestration”.
(5) In section 78A(8) (assessment for interest overpayments), for “interim or permanent trustee” substitute “trustee in sequestration”.
(6) In section 81(5)(c) (interest given by way of credit and set-off of credits), for “1985” substitute “2016”.
(7) In section 96(1) (interpretation)—
(a) omit the definitions of “interim trustee” and “permanent trustee”; and
(b) after the definition of “tribunal”, insert—
““trustee in sequestration” means a trustee (or interim trustee) in a sequestration under the Bankruptcy (Scotland) Act 2016”.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2016/1034/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.