Schedule 9ZA, Part 6, paragraph 31(1)

Where a person who has, at a time when the person was not a taxable person, acquired in Northern Ireland from a member State any goods subject to a duty of excise or consisting in a new means of transport and— the Commissioners may assess the amount of VAT due on the acquisition to the best of their judgment and notify their assessment to that person. notification of that acquisition has not been given to the Commissioners by the person who is required to give one by regulations under paragraph 73(4) (whether before or after this paragraph comes into force), the Commissioners are not satisfied that the particulars relating to the acquisition in any notification given to them are accurate and complete, or there has been a failure to supply the Commissioners with the information necessary to verify the particulars contained in any such notification,

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