Paragraph 24 F1
References to prescribed accounting periods in F2section 77 (assessments: time limits, etc) are to be read in accordance with the modifications made by paragraphs 22 and 23—
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Annotations
Textual amendments
- F1
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2
- F2
Words in Sch. 9ZD para. 24 substituted (1.3.2024) by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(3)(a) (with reg. 1(2))
- F3
Sch. 9ZD para. 24(a)-(c) omitted (1.3.2024) by virtue of The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 4(3)(b) (with reg. 1(2))
Notes on Part 5
Textual amendments
- F2
Word in Sch. 9ZD Pt. 5 heading omitted (1.4.2022) by virtue of The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 (S.I. 2022/226), regs. 1, 7