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Section 15: Assessment of tax due.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part II: Value Added Tax

Paragraph 4 of Schedule 7 to the Value Added Tax Act 1983 (assessment of tax due) shall be amended as follows.

For sub-paragraph (2) there shall be substituted—

In sub-paragraph (5), for the words "(1) or (2)" there shall be substituted the words "(1), (2) or (2A)".

In sub-paragraph (9), for the words "(1), (2) or (6)" there shall be substituted the words "(1), (2), (2A) or (6)".

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.