Paragraph 6 I1I2I3I4I5
The 15 day time to pay condition is met if a time to pay agreement is made (whether before or after the end of the 15 day period) as a result of proposals for paying the tax due made by the person before the end of the 15 day period.
The 30 day time to pay condition is met if a time to pay agreement is made (whether before or after the end of the 30 day period) as a result of proposals for paying the tax due made by the person after the end of the 15 day period, but before the end of the 30 day period.
Annotations
Commencement
- I1
Sch. 26 para. 6 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
- I2
Sch. 26 para. 6 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)
- I3
Sch. 26 para. 6 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2
- I4
Sch. 26 para. 6 in force at 28.3.2025 for specified purposes by S.I. 2025/399, reg. 2
- I5
Sch. 26 para. 6 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(2)
Notes on Schedule 26
Modifications
- C1
Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))
- C2
Sch. 26 applied (1.4.2026) by S.I. 2009/470, reg. 36(2) (as inserted by The Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026 (S.I. 2026/130), regs. 1(4), 34(b))