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Part 6 Administration, collection and enforcementF1

  1. Breaches of regulatory provisions
  2. Offences
  3. Failure to make returns
  4. Interest on VAT
  5. Assessment in cases of acquisitions of certain goods by non-taxable persons
  6. Assessment of amounts due
  7. Credit for, or repayment of, overstated or overpaid VAT

Annotations

Textual amendments

F1

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