The Value Added Tax (Distance Selling) (Amendments) Regulations 2024
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Change 1
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).
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).
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