# The Finance Act 2008, Section 135 (Coronavirus) Order 2020, Article 5: Specified liabilities


A liability that—
(a) consists of an amount payable under section 73 (failure to make returns etc) of the Value Added Tax Act 1994 where the assessment—
(i) is in respect of a prescribed accounting period where the return to which the prescribed accounting period relates was required by regulation 25 (making of returns) of the Value Added Tax Regulations 1995 to be made in the period beginning on 20th March 2020 and ending on 30th June 2020, and
(ii) is made on or before 31st March 2021, or
(b) consists of an amount payable during the period beginning on 20th March 2020 and ending on 30th June 2020 under—
(i) article 4 (payments on account) of the Value Added Tax (Payments on Account) Order 1993,
(ii) regulation 40(2) or (3) (VAT to be accounted for on returns and payment of VAT) of the Value Added Tax Regulations 1995, or
(iii) regulation 50(2) (annual accounting scheme) of the Value Added Tax Regulations 1995.

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Source: https://www.legislation.gov.uk/uksi/2020/934/article/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008-section-135-coronavirus-order-2020/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.