{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-32",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-32.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9ZA/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "Section 77 (time limits and supplementary assessments) has effect as if—\n(a) in subsection (1), in the words before paragraph (a), after “or 76” there were inserted “ or paragraph 31 of Schedule 9ZA ”;\n(b) in paragraph (a) of that subsection, after “importation” there were inserted “ or acquisition ”;\n(c) in subsection (4), after “importation” there were inserted “ , acquisition ”;\n(d) in subsection (4C) after paragraph (a) there were inserted—\n“(aza) paragraph 40 or 44(2) of Schedule 9ZA,\n(azb) paragraph 50 of that Schedule,\n(azc) regulations under paragraph 73(4) of that Schedule,”;\n(e) in subsection (6), after “73(6)(b)” there were inserted “ or paragraph 31(2)(b) of Schedule 9ZA ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/32",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}