# Value Added Tax Act 1994, Paragraph 32


Section 77 (time limits and supplementary assessments) has effect as if—
(a) in subsection (1), in the words before paragraph (a), after “or 76” there were inserted “ or paragraph 31 of Schedule 9ZA ”;
(b) in paragraph (a) of that subsection, after “importation” there were inserted “ or acquisition ”;
(c) in subsection (4), after “importation” there were inserted “ , acquisition ”;
(d) in subsection (4C) after paragraph (a) there were inserted—
“(aza) paragraph 40 or 44(2) of Schedule 9ZA,
(azb) paragraph 50 of that Schedule,
(azc) regulations under paragraph 73(4) of that Schedule,”;
(e) in subsection (6), after “73(6)(b)” there were inserted “ or paragraph 31(2)(b) of Schedule 9ZA ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/32 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.