Regulation 4 Penalties and interest

(1)

Schedule 9ZD to VATA 1994 (distance selling of goods from Northern Ireland: special accounting scheme) is amended as follows.

(2)

In paragraph 23 (assessments in connection with increase in consideration: modifications)—

(a)

in sub-paragraph (1)—

(i)

for “to (4)” substitute “and (3)”;

(ii)

for “sections 73 and 76” substitute “section 73”;

(b)

omit sub-paragraph (4).

(3)

In paragraph 24 (assessments: consequential modifications)—

(a)

in the words before sub-paragraph (a), for “the following provisions” substitute “section 77 (assessments: time limits, etc)”;

(b)

omit sub-paragraphs (a) to (c).

(4)

Omit paragraphs 26 to 30 (default surcharges and interest etc).

(5)

In paragraph 32 (overpayments: supplementary)—

(a)

in sub-paragraph (1) omit “, (4C)”;

(b)

in sub-paragraph (2) omit “, (4C)”.

(6)

In paragraph 37 (appeals) omit sub-paragraph (1)(e).