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Contents

Legislation
Value Added Tax Act 1994

Crossheading Assessments of VAT and other payments due

  • Section 73 Failure to make returns etc.
  • Section 74 Interest on VAT recovered or recoverable by assessment.
  • Section 75 Assessments in cases of acquisitions of certain goods by non-taxable persons.
  • Section 76 Assessment of amounts due by way of penalty ....
  • Section 76A Section 76: cases involving special accounting schemes
  • Section 77 Assessments: time limits and supplementary assessments.
  • Section 77ZA Late payment interest on amounts of VAT due
  1. Part IV Administration, collection and enforcement
  2. Crossheading Assessments of VAT and other payments due

Crossheading Assessments of VAT and other payments due

From legislation.gov.uk

Contents

  1. Section 73 Failure to make returns etc.
  2. Section 74 Interest on VAT recovered or recoverable by assessment.
  3. Section 75 Assessments in cases of acquisitions of certain goods by non-taxable persons.
  4. Section 76 Assessment of amounts due by way of penalty ....
  5. Section 76A Section 76: cases involving special accounting schemes
  6. Section 77 Assessments: time limits and supplementary assessments.
  7. Section 77ZA Late payment interest on amounts of VAT due
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