SCHEDULE 19 Deferring VAT Payment by Reason of the Coronavirus Emergency
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 19 Deferring VAT Payment by Reason of the Coronavirus Emergency

Section 99

Definitions

1

In this Schedule—

“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

“HMRC” means Her Majesty's Revenue and Customs;

“relevant VAT sum” means a sum to meet all or part of a liability described in article 5 of the Finance Act 2008, Section 135 (Coronavirus) Order 2020 (SI 2020/934).

Power to agree to further defer payment

2

(1)     The Commissioners (having agreed that payment of relevant VAT sums may be deferred until 31 March 2021) may—

(a)     agree that payment of a relevant VAT sum may be further deferred, and

(b)     make such arrangements as they consider appropriate for persons to pay relevant VAT sums.

(2)     The period for which payment is further deferred under sub-paragraph (1) may be different for different cases.

(3)     Arrangements made under sub-paragraph (1) may, among other things—

(a)     require that, in order to participate in the arrangements, a person must meet specified conditions,

(b)     require or enable a sum to be paid in instalments, including instalments of different amounts, and

(c)     make different provision for different cases.

(4)     Nothing in

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