Part 5 Collection of ...UK VATF1F2
- Assessments: general modifications of section 73
- Assessments in connection with increase in consideration: modifications
- Assessments: consequential modifications
- Deemed amendments of ... returns
- Interest on VAT: “reckonable date”
- Default surcharge: notice of special surcharge period
- Further default after service of notice
- Default surcharge: exceptions for reasonable excuse etc
- Interest in certain cases of official error
- Overpayments
- Overpayments: supplementary
- Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation
- Bad debts
- Penalties for errors: disclosure
- Set-offs
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
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