18 EC sales statements: time limits for assessments to penalties
Finance Act 1999 (1999 c 16) | Legislation

18  EC sales statements: time limits for assessments to penalties

(1)     For section 77(2) of the Value Added Tax Act 1994 (time limits for assessments under section 76) there shall be substituted the following subsections—

“(2)     Subject to subsection (5) below, an assessment under section 76 of an amount due by way of any

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