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Part 3 Supplementary provision

  1. Reasonable excuse
  2. Special reduction
  3. Double jeopardy
  4. Interaction with other penalties
  5. Assessments
  6. Time limit for assessments
  7. Appeals
  8. Regulations: supplementary provision

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))