Schedule 13, Group 4A, item 14(3)

Section 59 shall have effect, in any case where a person has been served with a surcharge liability notice and that person is in default in respect of a prescribed accounting period because of a failure of the Commissioners to receive a return or an amount of VAT on or before a day falling before 30th September 1993 with the omission of— subsection (4)(b); the words in subsection (5) “and for which he has outstanding VAT”; and subsection (6).

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Source: legislation.gov.uk · retrieved 2026-07-28