Finance Act 2021
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99 Deferring VAT payment by reason of the coronavirus emergency
(1) Schedule 19 makes provision about— (a) powers of the Commissioners for Her Majesty's Revenue and Customs to agree that payment of sums to meet liabilities described in article 5 of the Finance Act 2008, Section 135 (Coronavirus) Order 2020 (S.I. 2020/934) (“the Coronavirus Order 2020”) may be further deferred, (b) surcharges arising on such sums, and (c) a penalty payable in connection with non-payment of such sums. (2) Subsection (1) and Schedule 19 are to be treated as having come into force on 9 March 2021. (3) The Treasury may by regulations repeal paragraphs 4 to 11 of Schedule 19 (penalty) where they consider it appropriate to do so by reason of circumstances arising as a result of the emergency specified in article 2 of the Coronavirus Order 2020. (4) Regulations made under subsection (3)— (a) must make provision for the repayment of amounts paid in respect of penalties under Schedule 19, and (b) may make other transitional provision. (5) Regulations under this section are to be made by statutory instrument. (6) A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.
99 Deferring VAT payment by reason of the coronavirus emergency
(1) Schedule 19 makes provision about— (a) powers of the Commissioners for Her Majesty's Revenue and Customs to agree that payment of sums to meet liabilities described in article 5 of the Finance Act 2008, Section 135 (Coronavirus) Order 2020 (S.I. 2020/934) (“the Coronavirus Order 2020”) may be further deferred, (b) surcharges arising on such sums, and (c) a penalty payable in connection with non-payment of such sums. (2) Subsection (1) and Schedule 19 are to be treated as having come into force on 9 March 2021. (3) The Treasury may by regulations repeal paragraphs 4 to 11 of Schedule 19 (penalty) where they consider it appropriate to do so by reason of circumstances arising as a result of the emergency specified in article 2 of the Coronavirus Order 2020. (4) Regulations made under subsection (3)— (a) must make provision for the repayment of amounts paid in respect of penalties under Schedule 19, and (b) may make other transitional provision. (5) Regulations under this section are to be made by statutory instrument. (6) A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.
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