{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024/regulation-4.json",
  "legislation": "uksi/2024/128",
  "legislation_title": "The Value Added Tax (Distance Selling) (Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Penalties and interest",
  "text": "(1) Schedule 9ZD to VATA 1994 (distance selling of goods from Northern Ireland: special accounting scheme) is amended as follows.\n(2) In paragraph 23 (assessments in connection with increase in consideration: modifications)—\n(a) in sub-paragraph (1)—\n(i) for “to (4)” substitute “and (3)”;\n(ii) for “sections 73 and 76” substitute “section 73”;\n(b) omit sub-paragraph (4).\n(3) In paragraph 24 (assessments: consequential modifications)—\n(a) in the words before sub-paragraph (a), for “the following provisions” substitute “section 77 (assessments: time limits, etc)”;\n(b) omit sub-paragraphs (a) to (c).\n(4) Omit paragraphs 26 to 30 (default surcharges and interest etc).\n(5) In paragraph 32 (overpayments: supplementary)—\n(a) in sub-paragraph (1) omit “, (4C)”;\n(b) in sub-paragraph (2) omit “, (4C)”.\n(6) In paragraph 37 (appeals) omit sub-paragraph (1)(e).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/128/regulation/4",
    "retrieved_at": "2026-10-28T21:35:10.396019+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}